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2024 (1) TMI 306

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..... TMI 1208 - DELHI HIGH COURT] , the provision in relation to the Terminal Excise Duty have been struck down. The payments made by the Petitioner for Terminal Excise Duty shall be refunded to the Petitioner in terms of the judgment in UNION OF INDIA ORS VERSUS AUROBINDO PHARMA LTD. M/S. MOTHERSON SUMI ELECTRIC WIRES, M/S DEEPAK ENTERPRISES [ 2023 (5) TMI 677 - DELHI HIGH COURT] and SANDOZ PRIVATE LI .....

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..... 2012 to March 2013 2. As was recorded by this Court in its Order dated 02.11.2023, the provision in relation to the Terminal Excise Duty have been struck down. Reference was made to a judgment passed by Division Bench of this Court dated 01.05.2023 in LPA 362/2019 titled as Union of India v Aurobindo Pharma Ltd and other connected matters, which relies on a judgment passed by the Supreme Court in .....

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