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Documents citing Union Of India And Others vs Along Ship Breakers Pvt. Ltd., ... on 27 August, 1993

Bengal Hammer Industries (P) Ltd., Ram ... vs Commissioner Of Central Excise, ... on 28 September, 2001

9. Ld. DR also submitted that similar notices were issued in Gujarat. Matter went upto Supreme Court in the case of UOI v. Alang Ship Breakers Pvt. Ltd. [1993 (67) ELT. 449] in which the Apex Court held that "12. In that view of the matter, we are unable to uphold the direction given by the High Court for refund of 25% of Central Excise duty deposited by the petitioners"
Customs, Excise and Gold Tribunal - Calcutta Cites 7 - Cited by 27 - Full Document

The Commissioner Of Central Excise vs The Tamil Nadu Electricity Board on 20 September, 2017

(ix) In the following decisions, the Hon'ble Tribunal held. that "Refund not allowable if applicant has failed to plead that he had not passed on burden of duty to others" Reference can be made to (i) Union of India v. Alang Ship Breakers (P) Ltd., - 1993 (67) E.L.T. 449; (ii) Union of India v. Jain Spinners Ltd. -1992 (61) E.L.T. 321; and (iii) Union of India v. ITC Ltd. - 1993 (67) E.L.T. 3 (SC).
Madras High Court Cites 10 - Cited by 0 - Full Document

Indian Woolen Textiles Mills (P) Ltd. vs Collector Of Central Excise And Anr. on 3 January, 1995

In a some what similar case, Supreme Court interpreted a notification issue by the Government for waiver of the arrears of excise duty in Union of India and Ors. v. Alang Ship Breakers Pvt. Ltd., Bhavnagar and other J.T. 1993(5) S.C. 82 and held that the expression "waiver of the arrears of excise duty" can only mean waiver of some thing which has not been paid and is payable and therefore, it would not include a case where the duty of ex- cise has already been paid and the person who has paid the duty will not be entitled to claim refund.
Punjab-Haryana High Court Cites 4 - Cited by 0 - Full Document
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