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Documents citing Kuil Fireworks Industries vs Collection Of Central Excise & Anr on 12 September, 1997

Churchit International vs Commissioner, Customs (Export)-New ... on 6 September, 2024

17. Reliance is placed on Hon'ble Supreme Court's judgment in the case of Kuil Firework Industrial Vs. Collector of Central Excise reported as 1997 (95) E.L.T. 3 (SC) wherein Hon'ble Supreme Court ordered pre-deposit made by assessee to be returned with 12% interest since the demand raised by the collector 14 Customs Appeal No. 51301 of 2023 [DB] was quashed by the Supreme Court. Relevant paragraph is as follows:
Custom, Excise & Service Tax Tribunal Cites 16 - Cited by 0 - Full Document

J K Enterprises vs Commissioner Of Central Excise & ... on 29 October, 2025

17. Reliance is placed on Hon'ble Supreme Court's judgment in the case of Kuil Firework Industrial Vs. Collector of Central Excise reported as 1997 (95) E.L.T. 3 (SC) wherein Hon'ble Supreme Court ordered pre-deposit made by assessee to be returned with 12% interest since the demand raised by the collector was quashed by the Supreme Court. Relevant paragraph is as follows:
Custom, Excise & Service Tax Tribunal Cites 16 - Cited by 0 - Full Document

Sheela Foam Pvt. Ltd. vs Commissioner Of C. Ex. on 1 May, 2003

"13. So far the refund in any form including the refund of pre-deposit is concerned, there is no fixed rate of interest to be declared as appropriate. In 1997 (95) E.L.T, 3 (S.C.) (Kuil Fireworks Industries v. Collector of Central Excise) Supreme Court held that the pre-deposit made by assessee to be returned to him with interest at the rate of 12% per annum. But I do not find any analysis or fixation of rate of interest as 12% in the said judgment. Similarly, in 2001 (133) E.L.T. 278 (Mad.)
Customs, Excise and Gold Tribunal - Delhi Cites 5 - Cited by 1 - Full Document

Sushitex Exports (India) Ltd. And 2 Ors vs The Union Of India And Anr on 14 January, 2022

20. Mr. Shroff has placed before us several decisions to buttress his contention that the Courts have proceeded to award interest @ 12% per annum. Reference in this connection may be made to the decisions of the Supreme Court in Kuil Fireworks Industries v. Collector of Central Excise & another, reported in (1997) 8 SCC 109, and Commissioner of Central Excise, Hyderabad v. ITC Ltd., reported in (2005) 13 SCC 689, wherein interest @ 12% per annum was awarded.
Bombay High Court Cites 9 - Cited by 13 - D Datta - Full Document
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