Refund under Section 11C: refunds not admissible where duty has been paid, per government instruction. Whether assessees who paid duty are entitled to refund where a notification under Section 11C directed non-collection of duty is the central issue. The Law Ministry advised that once duty has been paid refund is not admissible, and the Board accepted that legal advice. Pending cases asserting refund in comparable circumstances are to be disposed of accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund under Section 11C: refunds not admissible where duty has been paid, per government instruction.
Whether assessees who paid duty are entitled to refund where a notification under Section 11C directed non-collection of duty is the central issue. The Law Ministry advised that once duty has been paid refund is not admissible, and the Board accepted that legal advice. Pending cases asserting refund in comparable circumstances are to be disposed of accordingly.
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