Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | to cases where though an order has been passed directing refund implementation of the orderis pending 1944-s. 118 (as amended)-Claim c for refund of duty - Applicability of s. 11 B Central Excise Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Act, 1944-s. 118 (as amended)-Claim cfor refund of duty - Applicability of s. 11 B, to cases wherethough an order has been passed directing refund,implementation of the order is pending - Held: If the orderfor refund on such an application had already been passedbefore coming into force the amended provision and no Dapplication was pending at the commencement of the CentralExcise and Customs Laws (Amendment) Act, 1991 beforethe Assistant Commissioner, the question of applying the saidproviso and going into the issue as to whether incidence ofsuch duty had been passed by the applicant to any other Eperson or not would not arise - Thereafter, order passed onthe application is only to be implemented by giving the refundas per that order- The Officer, at the time of carrying out theorders for refund, which have already been passed, cannot/.le invested with the powers to go into the question of unjust Fenrichment by invoking the proviso to sub-section (1) ofs. 11 B - Doctrine of unjust enrichment'- Central Excise andCustoms Laws (Amendment) Act, 1991. |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2015 INSC 627 |
Petitioner | Commissioner Of Central Excise, Tiruchirapalli |
Respondent | M/s. Dalmia Cement(bharat) Ltd. |
SCR | [2015] 9 S.C.R. 257 |
Judgement Date | 2015-09-02 |
Case Number | 3600 |
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