NDLI: Itc Limited Vs. Commissioner of Central Excise, Kolkata Iv

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Claim for refund of duty ss. 17 and 27 Assessment of duty Customs Act 1962
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Customs Act, 1962 (52 of 1962)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Disposed Off
Headnote	Customs Act, 1962 – ss. 17 and 27 (both prior to and postamendment by the Finance Act, 2011) – Assessment of duty – Claim for refund of duty – Absence of any challenge to the order of assessment in appeal – Maintainability of refund application against the assessed duty – On facts, appellant-paper manufacturer, paying duty on the paper cleared from its factory – By a Notification, the appellant availed complete exemption from duty – Upon receipt of letter from the department, appellant realized its mistake in availing exemption under the Notification and started paying duty on waste paper/broke – Thereafter, appellant filed refund claim for the period from July 2001 to March 2002 for an amount in respect of duty paid on the said waste paper – Rejection of the claim by Assessment Committee, Commissioner of Appeals and Tribunal – Appeal thereagainst allowed – On appeal, held: Claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings – It would not be within the ken of s.27 to set aside the order of self-assessment and reassess the duty for making refund – Provisions u/s.27 cannot be invoked in the absence of amendment or modification having been made in the bill of entry on the basis of which self-assessment has been made – Order of self-assessment is required to be followed unless modified before the claim for refund is entertained u/s.27 – In case any person is aggrieved by any order which would include self-assessment, he has to get the order modified u/s.128 or under other relevant provisions of the Act – Thus, the order passed by the tribunal is upheld and that by the High Courts are set aside and applications for refund are not maintainable.
Judge	Hon'ble Mr. Justice Arun Mishra
Neutral Citation	2019 INSC 1049
Petitioner	Itc Limited
Respondent	Commissioner Of Central Excise, Kolkata Iv
SCR	[2019] 13 S.C.R. 357
Judgement Date	2019-09-18
Case Number	293

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

Itc Limited Vs. Commissioner of Central Excise, Kolkata Iv

Please Log-in to view this content

Zuari Industries Ltd. Vs. Commissioner of Central Excise & Customs

Commissioner of Customs & Central Excise, Goa Vs. Phil Corporation Ltd.

M/s. Sarvesh Refractories (p) Ltd. Vs. Commissioner of Central Excise & Customs

M/s. U.k. Enterprises & Anr. Vs. Commissioner of Customs and Central Excise & Anr.

Commissioner of Central Excise, Bombay Vs. M/s. Reliance Industries Ltd.

Commissioner of Central Excise, Bolpur Vs. Mis Ratan Melting & Wire Industries

Commissioner of Customs and Central Excise, Goa Vs. M/s Adani Exports Ltd.

M/s. Pragati Silicons (p) Ltd. Vs. Commissioner of Central Excise, Panchkula

M/s. Munjal Showa Ltd Vs. Commissioner of Customs and Central Excise (delhi – Iv)

Itc Limited Vs. Commissioner of Central Excise, Kolkata Iv

Itc Limited Vs. Commissioner of Central Excise, Kolkata Iv

Please Log-in to view this content

Similar Documents

Zuari Industries Ltd. Vs. Commissioner of Central Excise & Customs

Commissioner of Customs & Central Excise, Goa Vs. Phil Corporation Ltd.

M/s. Sarvesh Refractories (p) Ltd. Vs. Commissioner of Central Excise & Customs

M/s. U.k. Enterprises & Anr. Vs. Commissioner of Customs and Central Excise & Anr.

Commissioner of Central Excise, Bombay Vs. M/s. Reliance Industries Ltd.

Commissioner of Central Excise, Bolpur Vs. Mis Ratan Melting & Wire Industries

Commissioner of Customs and Central Excise, Goa Vs. M/s Adani Exports Ltd.

M/s. Pragati Silicons (p) Ltd. Vs. Commissioner of Central Excise, Panchkula

M/s. Munjal Showa Ltd Vs. Commissioner of Customs and Central Excise (delhi – Iv)

Itc Limited Vs. Commissioner of Central Excise, Kolkata Iv