M/S. SRD NUTRIENTS PVT.LTD. vs COMMISSIONER OF CENT.EXCISE, GUWAHATI — C.A. No. 2781 - 2790/2010
Case under Section XVII-A. Status: DISPOSED.
CNR: SCIN010069162010
Filing Date
08-03-2010 11:18 AM
Registration No
C.A. No. 2781 - 2790/2010
Diary Number
6916/2010
Order Date
10-11-2017
Document Type
ROP - of Main Case
Neutral Citation
2017 INSC 1092
Disposal Type
Allowed
Acts & Sections
Petitioner(s)
M/S. SRD NUTRIENTS PVT.LTD.
Adv. M. P. DEVANATH
Respondent(s)
COMMISSIONER OF CENT.EXCISE, GUWAHATI
Adv. B. KRISHNA PRASAD
Hearing History
Judge: HON'BLE MR. JUSTICE A.K. SIKRI and HON'BLE MR. JUSTICE ASHOK BHUSHAN
Fixed Date by Court
Fixed Date by Court
Fixed Date by Court
| Date | Purpose |
|---|---|
| 10-11-2017 | Fixed Date by Court |
| 10-10-2017 | Fixed Date by Court |
| 21-09-2017 | Fixed Date by Court |
Orders
Case Summary: M/S. SRD Nutrients Pvt. Ltd. v. Commissioner of Central Excise, Guwahati Outcome: The Supreme Court allowed the appeals, holding that manufacturers in North-Eastern States were entitled to refund of Education Cess and Higher Education Cess paid along with excise duty, once excise duty itself was exempted under Notification No. 20/2007-Ex. dated April 25, 2007. The Court ruled Education Cess (levied as 2% surcharge on excise duty) must also be refunded when primary excise duty is exempted. This case analysis is maintained by casestatus.in based on publicly available court records.
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