ORIENT PAPER MILLS LTD. vs UNION OF INDIA

The Supreme Court ruled that the appellant's claim for refund of excise duty was for a definite amount, thus requiring court fees to be paid on an ad valorem basis as per Entry 2 in Schedule III, Part II of the Supreme Court Rules, 1950. The Court clarified that the subject matter of the dispute could be estimated in monetary terms, and if the appeal succeeded, the Court could direct the authorities to grant the refund without further steps needed from the appellant. Consequently, the appeal was allowed, and the court fee was mandated accordingly.