Supreme Court · 2015 INSC 993 · Decided 5 May 2015
Union of India & ORS. v. Utiam Steel LTD.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 993 · [2015] 4 S.C.R. 770
- Case number
- CIVIL APPEAL No. 7449/2004
- Decided
- 5 May 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 118
Headnote
Central Excise Act, 1944 - s. 118 - Claim for refund of C duty - Denial of - Barred by limitation - Assessee engaged in manufacture and export - Claims for rebate - Filed beyond the period of six months from the date of shipment u/s. 118- Subsequently, s. 118 was amended on 12.5.2000 0 where the of one year - Application of amended provision - Held: Effect of the amendment of s. 11 B is that all claims for rebate pending on this date would be governed by a period of one year from the date of shipment and not six months - E However, claim for rebate should not be made beyond the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)