INDIA CEMENTS LTD. versus COLLECTOR OF CENTRAL EXCISE

INDIA CEMENTS LTD. versus COLLECTOR OF CENTRAL EXCISE

Letter dated June 11, 1974 constituted protest, thus limitation did not bar refund claim; authorities should have extended Government's position—packing charges not to be included—to all similar claims.

Source-derived case information.

Parties
Appellant: India Cements Ltd.; Respondent: Collector of Central Excise
Jurisdiction
India
Judgment Date
25 April 1989
Procedural Posture
Civil Appeal / Supreme Court Appeal Against Tribunal Decision
Outcome
Appeal allowed
Legal Topics
Excise Duty, Refund of Duty, Limitation Under Rule 11, Packing Charges in Assessable Value
Taxation Administrative Law Excise Duty Refund of Duty Limitation Under Rule 11 Packing Charges in Assessable Value

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Parties

India Cements Ltd.

Appellant

Collector of Central Excise

Respondent

Procedural Posture

Civil Appeal / Supreme Court Appeal Against Tribunal Decision

Legal Issues

  1. 1 Whether excise duty is leviable on price of packing material used for packing superfine cement
  2. 2 Whether a letter written by assessee amounts to protest against levy of duty
  3. 3 Whether Rule 11 limitation applies if payment made under protest

Ratio Decidendi

Letter dated June 11, 1974 constituted protest, thus limitation did not bar refund claim; authorities should have extended Government's position—packing charges not to be included—to all similar claims.

Court Disposition

Appeal allowed

Orders

  • Orders of Tribunal and authorities set aside
  • Appellant entitled to refund of Rs.22,42,002.09