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1 - 8 of 8 (0.35 seconds)The Salt Cess Act, 1953
The Central Excise Act, 1944
Solar Pesticides Pvt. Ltd. vs Union Of India on 22 October, 1991
8. A Division Bench of the Bombay High Court in a decision (Solar Pesticide Pvt. Ltd. v. Union of India) after considering the Scheme and the amended Sections 27 & 28 of the Act, observed at paragraphs 18 and 19 on page 205 as follows :-
Article 226 in Constitution of India [Constitution]
Union Of India And Others vs Jain Spinners Ltd. And Another on 10 September, 1992
In support of this contention, a decision of the Supreme Court (Union of India v. Jain Spinners Ltd.) was cited. In that decision, the Supreme Court held that in a case of refund of duty deposited in High Court, in terms of an order passed by the High Court in writ jurisdiction, the assessee cannot get refund on the basis of the order of the High Court in the writ jurisdiction, the assessee cannot get refund on the basis of the order of the High Court without fulfilling the conditions as provided in the amended provisions of Section 11B of the Central Excises & Salt Act, 1944. Mr. Roy Chowdhury, appearing for the customs authorities has submitted that since the facts stated in the writ petition are not disputed, it would not be necessary for the customs authorities to file any affidavit-in-opposition and this writ petition can be disposed of on the facts alleged in the writ petition. Accordingly this writ petition is taken up by consent of parties.
Section 27 in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
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