Supreme Court of India · 2022-01-04
SANDOZ PRIVATE LTD. vs THE UNION OF INDIA
- Citation / case number
- SC 2016/37034
- Court
- Supreme Court of India
- Petitioner
- SANDOZ PRIVATE LTD.
- Respondent
- THE UNION OF INDIA
- Author
- HON'BLE MR. JUSTICE A.M. KHANWILKAR
- Bench
- HON'BLE MR. JUSTICE C.T. RAVIKUMAR HON'BLE MR. JUSTICE A.M. KHANWILKAR
Judgment text excerpt
The Supreme Court addressed the appeals concerning the refund of Terminal Excise Duty claimed by Sandoz Private Limited, an Export Oriented Unit. The court examined the applicability of the Central Excise Tariff Act, 1985, and the conditions under which refunds can be granted. Ultimately, the court upheld the High Court's decisions, affirming the denial of the refund claims based on the interpretation of relevant statutory provisions.