Union Of India & Ors vs M/S Ind-Swift Laboratories Ltd on 21 February, 2011
g. The appellate authority also held that the claim of refund
is not a matter of right unless vested by law. The plea of
injustice or hardship cannot be raised to claim refund in the
absence of statutory mandate. In this regard, a reference
was made to the judgment of the Hon'ble Supreme Court
setting out the fundamental legal principles that in a fiscal
28 Service Tax Appeal No.70717 of 2021
statute, nothing can be read into its provisions and rather
should not be read, which is expressly not there. In other
words, an implied meaning cannot be given. Para 20 of the
judgement passed by the Hon'ble Supreme Court, Union of
India and Ors. vs Ind-Swift Laboratories Limited - (2011) 4
SSC 635 = 2011-TIOL-21-SC-CX was referred as under: -