Supreme Court of India Judgements

37260 Judgements hosted as on 01/06/2026 - Search (FREE), Subscribe, Read & Download

Category: Customs & Excise

Customs & Excise

Constitution of India, 1950 – Article – 226 – Refund the amount of excise duty – Petitions is filed by the respondents and has directed the appellants to refund the amount of excise duty paid by the respondents without requiring the respondents to pursue the remedy available under the statutory provisions

May 11, 2017 sclaw

  (2000) 120 ELT 291 : (2001) 10 SCC 617 SUPREME COURT OF INDIA UNION OF INDIA (UOI) AND OTHERS — Appellant Vs. INGERSOLL RAND (INDIA) LTD. — Respondent (…

Customs & Excise

Customs Act, 1962 — Section 27 —Refund of huge amounts — Whether the doctrine of unjust enrichment is applicable in respect of raw material imported and consumed in the manufacture of a final product — Court held that a person who passes on the burden of tax to some other person, either directly or indirectly is not entitled to claim the refund of tax, the levy and/or collection of which by the State is declared to be illegal or unconstitutional

May 5, 2017 sclaw

  (2014) 9 SCALE 374 SUPREME COURT OF INDIA DECCAN CEMENTS LTD. — Appellant Vs. ASST. DIRECTOR OF MINES AND GEOLOGY — Respondent ( Before : Jasti Chelameswar, J; Arjan…

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Constitution

Allotment of Land — Irregularity — Public Interest Litigation — Demolition vs. Regularisation — The court must balance the wrong committed with the current reality and socio-economic consequences — Demolition of a fully operational commercial complex, involving significant investment, employment, and tax revenue, may not serve public interest if financial restitution is possible.

Jun 2, 2026 sclaw
Service

All India Service (Death-cum-Retirement Benefits) Rules, 1958 — Rule 16(2A) — Voluntary Retirement — Acceptance by Central Government — Central Government has the ultimate authority to accept or reject a Voluntary Retirement (VRS) notice — It is not bound by the State Government’s recommendation and must apply its mind to all relevant facts and circumstances — This power is not unconstrained and is guided by DoPT Guidelines, requiring consideration of pending or contemplated disciplinary proceedings that could lead to a major penalty — The Central Government can accept a VRS request even if a major penalty is possible, but this requires a conscious and well-informed decision — Appeals allowed, order of Central Government rejecting VRS set aside, and matter remitted for fresh consideration.

Jun 2, 2026 sclaw
Environment

Environment Law — Illegal Sand Mining — Supreme Court’s directions for States to file compliance affidavits — Court expresses displeasure at Rajasthan’s lacklustre response and apathy in implementing directions affecting National Chambal Sanctuary — Rajasthan directed to ensure personal presence of senior officers with compliance reports — Court also directs Madhya Pradesh to address issue of unregistered vehicles.

Jun 2, 2026 sclaw
Labour Cases

Casual Labourers (Grant of Temporary Status and Regularisation) Scheme, 1991 — Temporary status casual labourer — Entitlement to pensionary benefits — Held, entitled even in the absence of formal regularisation, provided eligibility criteria under Rule 10(1-B) of CCS (Temporary Service) Rules, 1965, are fulfilled.

Jun 2, 2026 sclaw