M/S. MOTI LAMINATES (P) LTD. vs U.O.I. — C.A. No. 2487/1999

Summary: M/S. Moti Laminates (P) Ltd. v. U.O.I. (C.A. No. 2487/1999) The Supreme Court allowed Moti Laminates' appeal on May 1, 2002, holding that the High Court's judgment on product classification had become final and the assessee was entitled to an excise duty refund. The Court rejected the Revenue's arguments based on precedent, noting the M/S. Shenoy case was inapplicable to these facts, and directed authorities to process the refund considering the amended statute and Mafatlal Industries judgment. No order on costs was made. This case analysis is maintained by casestatus.in based on publicly available court records.