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)
72 of the Contract Act is based upon
and incorporates a rule of equity. In such a
situation, equitable considerations cannot be ruled
out while applying the said provision.
(vii) While examining the claims for refund, the
financial chaos which would result in the
administration of the State by allowing such claims
is not an irrelevant consideration. Where the
petitioner
