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Supreme Court

Supreme Court Dismisses Buyer's Refund Claim for Excise Duty Paid Under Protest by Manufacturer — Limitation Period Under Section 11B Applies Separately to Buyer. The Court held that the buyer's refund claim is time-barred as it was filed beyond six months from the date of purchase, and the manufacturer's protest does not extend the limitation for the buyer.

20 Feb 2019

The case involves a batch of appeals by Western Coalfields Ltd. (the buyer) against the rejection of its refund claim for central excise duty paid by ...

Supreme Court

Supreme Court Dismisses Buyer's Refund Claim for Central Excise Duty Paid Under Protest by Manufacturer — Limitation Period Under Section 11B Applies Separately to Buyer. The right of the buyer to claim refund under Section 11B(2)(e) of the Central Excise Act, 1944 is distinct from that of the manufacturer, and the benefit of the second proviso (duty paid under protest) does not extend to the buyer.

20 Feb 2019

The case involves a batch of appeals by Western Coalfields Ltd. (the buyer) against the rejection of its refund claim for central excise duty paid by ...

Supreme Court

Supreme Court Dismisses Appeal Against Withdrawal of NOC and Rejection of Authorisation for Gas Distribution Network. Regulation 18 of the Petroleum and Natural Gas Regulatory Board (Authorizing Entities to Lay, Build, Operate or Expand City or Local Natural Gas Distribution Networks) Regulations, 2008 held valid and intra vires the Act.

29 Jan 2019

The appellant, Adani Gas Limited, was involved in setting up Natural Gas Distribution Networks in India. The dispute concerned Gas Distribution Networ...

Supreme Court

Supreme Court Upholds MERC Tariff Regulation Fixing Stringent Station Heat Rate for Dahanu TPS — No Discrimination Found. The Court held that the Maharashtra Electricity Regulatory Commission's differentiated norms for thermal generating stations based on past performance and efficiency are valid under the Electricity Act, 2003 and National Tariff Policy, 2006.

21 Jan 2019

The appellant, Reliance Infrastructure Limited, challenged the validity of Regulation 44.2(d) of the MERC (Multi Year Tariff) Regulations 2011, which ...

Supreme Court

Supreme Court Allows Appeals Against Revocation of Patent for Bt Cotton Technology, Remands for Trial on Patent Validity and Infringement Issues. The Court held that patent validity under Section 3(j) of the Patents Act, 1970 cannot be summarily decided without trial and requires expert evidence.

8 Jan 2019

The Supreme Court heard a batch of appeals arising from a suit for permanent injunction filed by Monsanto Technology LLC and others (plaintiffs) again...

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