TATA STEEL LTD vs UOI

The Supreme Court addressed the entitlement of Tata Iron and Steel Company Limited (TISCO) to a refund of excess royalty paid under Section 9 of the Mines and Minerals (Development and Regulation) Act, 1957. The Court held that TISCO is entitled to a refund for the period from 10th August 1998 to 25th September 2000, as the High Court's denial was incorrect. However, the Court clarified that the new rules inserted in the Mineral Concession Rules, 1960 do not have retrospective effect, impacting the claims for the period post-25th September 2000.