Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Doctrine of Promissory Estoppel |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Central Excise Act, 1944 (1 of 1944) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8 Referred Case 9 Referred Case 10 Referred Case 11 Referred Case 12 Referred Case 13 Referred Case 14 Referred Case 15 Referred Case 16 Referred Case 17 Referred Case 18 Referred Case 19 Referred Case 20 Referred Case 21 Referred Case 22 Referred Case 23 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Case Disposed Off |
Headnote | Doctrines/Principles – Doctrine of promissory estoppel –Applicability of, in fiscal matters – In CA Nos. 2256-2263 of 2010,notification was issued providing exemption/incentives for settingup new industries in the earthquake affected district of Kutch –Excise duty exemption was granted by way of refund of the dutypaid in cash/PLA – Respondents set up new units in Kutch – Bysubsequent notification, the incentive of refund of excise duty waslimited to the extent of the value addition – Challenged byrespondents – Quashed by High Court on the ground of breach ofdoctrine of promissory estoppel – In other allied matters, similarnotifications/industrial policies allowing refund of excise duty onvalue addition basis were quashed by High Courts of Sikkim andGuwahati – On appeal, held: Doctrine of promissory estoppel cannotbe invoked in the abstract – Courts are bound to consider all aspectsincluding the objective to be achieved and the public good at large– The doctrine must yield when the equity so demands – Object ofsubsequent notifications/industrial policies was to prevent taxevasion by unscrupulous manufacturers – They are clarificatory innature since they declared the refund of excise duty paid genuinelyon actual manufacturing of goods and not on the goodsmanufactured only on paper without undertaking anymanufacturing activities of such goods – Subsequent notifications/industrial policies were issued in public interest and do not takeaway any vested rights conferred under the earlier notifications/industrial policies – Thus, are not hit by the doctrine of promissoryestoppel – Respective High Courts erred in quashing them –Impugned judgments set aside – Excise Duty – Central Excise Act –ss.5A, 11B – Interpretation of Statutes – Cenvat Credit Rules, 2001.Interpretation of Statutes – Parliamentary Statute/ SubordinateLegislation/ Declaratory Statutes/ Clarificatory Orders – Operationof – Discussed.Interpretation of Statutes – Fiscal Statutes – Interpretation of– Discussed – Excise Duty – Tax/Taxation. |
Judge | Hon'ble Mr. Justice M.R. Shah |
Neutral Citation | 2020 INSC 347 |
Petitioner | Union Of India & Another Etc. Etc. |
Respondent | M/s V.v.f Limited & Another Etc. Etc. |
SCR | [2020] 7 S.C.R. 695 |
Judgement Date | 2020-04-22 |
Case Number | 2256 |
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