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)
set
out in the Preamble to the Constitution and in
Articles 38 and 39 thereof. The concept of
economic justice demands that in the case of
indirect taxes like Central Excises duties and
Customs duties, the tax collected without the
authority of law shall not be refunded to the
petitioner-plaintiff unless he alleges and establishes
that
