COMMNR. OF CENTRAL EXCISE,TIRUCHIRAPALLI vs. M/S. DALMIA CEMENT (BHARAT) LTD
C.A. No.-003600-003600 - 2006Supreme Court02 Sept 2015
Section 11BSection 35G(3)
D, it is pointed out, even
a consumer, who has really borne the burden of tax
and is in a position to establish that fact, is yet not
entitled to apply for refund of the duty since the
Rules do not provide for such a situation. The
Rules contemplate only grants being made to
Consumer Welfare Societies. Even