Supreme Court · 2013 INSC 845 · Decided 17 December 2013
Union of India & ORS. v. Maharaja Shree Umaid Mills
- Court
- Supreme Court of India
- Citation
- 2013 INSC 845 · [2013] 17 S.C.R. 271
- Case number
- CIVIL APPEAL No. 5634/2008
- Decided
- 17 December 2013
- Bench
- ANIL R. DAVE, DIPAK MISRA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
A B MODVAT- Finance Act, 2000- s.112 - Central Excise Rules, 1944 7 rr. 57(1), 57A, 578 - Respondent-assessee availed MODVAT credit on HSD oil used as an input though C it was not permissible - Amount wrongly availed by respondents by way of MODVAT credit recovered by the Revenue with i.nterest MODVAT credit with interest - Justification - Held: By virtue of s. 112 of the _2000 Act, if anybody had wrongfully D availed MODVA T credit on the HSD oil used as an input, it was to return such amount within 30 days and in case the amount was not refunded within 30 days, the amount had to be
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