Dismissed
m/s lupin laboratories v. the commmissioner of central excise mum-ii commissionerate
Bombay HCCEXA/16/2006
Case brief
AI extract
What is this about?
In a Central Excise Appeal, the High Court of Judicature at Bombay dismissed the appeal. The appellant failed to prove that duty deposited under protest was as a manufacturer, making the refund claim under Section 11B time-barred. No substantial question of law arose.
What did the court decide?
Appeal dismissed in limine. No substantial question of law arises.