Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise and Salt 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 and Salt Act, 1944; Item No. 1 of First Schedule to the Act, Section 11B; Exemption Notification Nos.257/76 and 108/78: Exemption Notification-Exemption from levy of excise duty on production of sugar in excess of average production in the preceding three years-Refund claim-Held : Benefit of exemption could be claimed only if levy sugar and free sale sugar are sold in certain prescribed proportion during prescribed period-But assessees sold it in different proportion Revenue had rightly calculated the refund amount in consonance with the Notification-However, the claim is time barred. Doctrine of unjust enrichment-Applicability of-Held: Its applicability is based on equity-Since assessee had already recovered the amount from the customers, refund, if allowed, would result in unjust enrichment. Appellant-assessees, manufacturer of sugar had claimed rebate on the basis of Exemption Notification No. 257/76. The Notification provides for exemption from payment of excise duty leviable thereon in excess of average production of sugar for the preceding three years. Revenue found that the assessees had sold levy sugar and free sale sugar in different proportion to what was specified in the Notification and one of the requirements for claiming benefits under the Notification, therefore, reduced the claim in consonance with the Nation and also found that assessees had already collected the duty amount from customers, as such they were not entitled to claim the amount. Hence, the amount was transferred to customer's welfare fund. Appellate Authority and also the Tribunal affirmed the order. Hence the present appeals. |
Judge | Hon'ble Mr. Justice C.K. Thakker |
Neutral Citation | 2005 INSC 124 |
Petitioner | M/s. Sahakari Khand Udyog Mandal Ltd. |
Respondent | Commissioner Of Central Excise And Customs |
SCR | [2005] 2 S.C.R. 606 |
Judgement Date | 2005-03-09 |
Case Number | 6832-6833 |
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