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1 - 10 of 19 (0.98 seconds)Section 27 in The Customs Act, 1962 [Entire Act]
The Central Excise Act, 1944
Commissioner Of Central ... vs M/S Allied Photographics India Ltd on 18 March, 2004
13. Heavy
reliance is placed on the judgment of the Apex Court rendered in the
case of Sinkhai
Synthetics & Chemicals Pvt. Ltd. Vs. CCE, Aurangabad reported in
2002 (143) ELT 17(S.C.),
which, of course, held is per curiam as mentioned hereinabove in the
subsequent judgment of the Apex Court of Commissioner
of Central Excise, Mumbai-II Vs. Allied Photographics India Ltd
reported in 2004 (166) ELT P.3(S.C.),
wherein approval is given to the decision of TVS
Suzuki (Supra).
Commissioner Of Central Excise Chennai vs T.V.S. Suzuki Ltd. Hosur on 6 August, 2003
In
the decision of the Apex Court in the case of Commissioner of
Central Excise, Chennai Vs. T.V.S. Suzuki Ltd. reported
in 2003 (156) E.L.T. 161 (S.C.), it is held that provisions
of Sub-rule (5) of Rule 9B of erstwhile
Central Excise Act, 1944 are not retrospective in operation and
merely because the departmental authorities took a long time to
process the application for refund, the right of the appellant does
not get defeated by subsequent amendment made in Rule 9B(5).
Mafatlal Industries Ltd. And Ors. vs Union Of India (Uoi) And Ors. on 19 December, 1996
17. It
is the say of all the three authorities that this petitioner had
recovered the duty, paid under protest to the department, from ITC to
whom the goods had been supplied & therefore, the claim of refund
of excess duty paid when made, they relied on the case of Mafatlal
Industries Ltd. (Supra), for denying such refund claim.
The Commissioner Of Customs vs M/S Hindalco Industries ... on 12 March, 2015
11. The
case of Commissioner
of Customs Vs. Hindalco Industries Ltd reported in 2008(231)ELT 36
(Guj) is
needed to be referred to at this stage, where this Court has
considered the effect of amendment of Section 18 of the Central
Excise Act where sub-sections (3) (4) and (5) of Section 18 have been
inserted from 13-7-2006 and holding as under: