Union Of India & Ors vs Godfrey Philips India Ltd. Etc. Etc on 30 September, 1985
(11) In Union of India and others v. Godfrey Philips India Ltd. , the Supreme Court clearly upheld the principles of promissory estoppel, applicable to a valid executive order of the Government except when it would be inequitable to do so. The Government, in the facts of the case, was held bound by promissory estoppel to grant the exemption until its revocation from excise duty to assesseds when such a representation was made within the competence of the Government and the Board.