TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Karnataka High Court: Refund of Excess Duty under Central Excises and Salt Act</h1> <h3>UNION OF INDIA Versus SOUTHERN ASBESTOS CEMENT LTD.</h3> UNION OF INDIA Versus SOUTHERN ASBESTOS CEMENT LTD. - 1992 (60) E.L.T. 185 (Kar.) The High Court of Karnataka directed the Central Government to refund the excess duty paid by the respondent under the Central Excises and Salt Act for a full three-year period. The judgment of a Full Bench of the Court and an amendment to the Act regarding 'unjust enrichment' were considered in determining the refund. The writ petitioner must establish that the duty incidence was not passed on to others, and any refundable amount will be credited to the Consumer Welfare Fund. The order under appeal was modified accordingly.
TaxTMI 