R.C. Tobacco Pvt. Ltd. & Anr. Etc vs Union Of India & Ors

The Supreme Court addressed the validity of excise duty exemptions granted under Notification No. 32/99-CE issued under Section 5A of the Central Excise Act, 1944. The Court held that the petitioners, who were job workers for large tobacco companies, were entitled to the refund of excise duties paid despite the subsequent withdrawal of the exemption. The Court affirmed the interim order of the Gauhati High Court directing provisional refunds, emphasizing that the excise authorities must consider relevant materials from state authorities in their decisions regarding exemptions.