{"id":134981,"date":"2007-04-17T00:00:00","date_gmt":"2007-04-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007"},"modified":"2017-01-28T05:21:02","modified_gmt":"2017-01-27T23:51:02","slug":"commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007","title":{"rendered":"Commr. Of Customs (Port) vs India Carbon Ltd. on 17 April, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Calcutta<\/div>\n<div class=\"doc_title\">Commr. Of Customs (Port) vs India Carbon Ltd. on 17 April, 2007<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2007 (120) ECC 38, 2007 ECR 38 Tri Kolkata<\/div>\n<div class=\"doc_bench\">Bench: S T Chittaranjan, D Panda<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>D.N. Panda, Member (J)<\/p>\n<p>1. Revenue came in appeal challenging order passed by Commissioner of Customs (Appeals) vide Order-in-Appeal No. Kol\/Cus\/4\/CKP\/2003 dated 12.6.2003 setting aside the order-in-original held that refund of levy not realizable is not hit by bar of unjust enrichment.\n<\/p>\n<p>2. The issue before the ld. Commissioner (Appeals) was whether cess @ Rs. 10\/- per MT was leviable on imported raw petroleum coke falling under Sub-heading No. 2713.11 under the provisions of Coal Mines (Conservation and Development) Act, 1974 and whether doctrine of unjust enrichment applies for refunding an unrealizable levy. That Authority held that cess was collected erroneously on the ground that raw petroleum coke falls outside the purview of the Coal Mines (Conservation and Development) Act, 1974. and should be refunded and bar of unjust enrichment does not apply.\n<\/p>\n<p>3. Ld. DR appearing for the Revenue submitted that to get refund Respondent has to meet the test of unjust enrichment following judgment of the Hon&#8217;ble Supreme Court in the cases of <a href=\"\/doc\/1065691\/\">Mafatlal Industries Ltd. v. Union of India and Ors. Reported<\/a> in 1997 (5) SC 536 and <a href=\"\/doc\/574657\/\">SRF Ltd. v. Asstt. Collector of Central Excise, Trichy<\/a> .\n<\/p>\n<p>4. Ld. Counsel appearing for the Respondent vehemently objected the contention of Revenue and pleaded that when levy was paid under error of law, the Department can not deprive the Respondent from getting back the refund once the levy was unjustly collected. He submitted that while clearing the goods, refund claim of Rs. 1,99,414\/- was submitted to the Customs Authorities as early as on 30th March, 1995, relying on Section 3 (c) of Coal Mines (Conservation &amp; Development) Act, 1974. He further submitted that the only grievance of the Revenue is that Respondent has to undergo test of unjust enrichment and there is no other dispute in the present appeal filed by the Revenue. In support of his contention, he relied on the judgments in the cases of (i) Land Customs, Shillong and Anr. v. Sanawarmal Purohit and Anr. reported in 1979 ELT (J 613), (ii) Solar Pesticides Pvt. Ltd. v. Union of India , (iii) <a href=\"\/doc\/1435169\/\">Multimetals Ltd. v. Assistant Collector, Central Excise<\/a> , (iv) <a href=\"\/doc\/1132144\/\">Union of India v. Solar Pesticide Pvt. Ltd.  and<\/a> (v) <a href=\"\/doc\/773193\/\">Collector of Customs v. Television &amp; Components Ltd.<\/a> .\n<\/p>\n<p>5. Heard both sides and perused the records.\n<\/p>\n<p>6. The only issue in this appeal is whether refund claim by the Respondent has to undergo test of unjust enrichment since Revenue came in appeal only on this limited issue against the order passed by ld. Commissioner (Appeals). The Hon&#8217;ble Supreme Court in catena of decisions has already explained the doctrine of unjust enrichment. To cite a few recent judgments are: (i) <a href=\"\/doc\/960471\/\">Commr. of Central Excise, Mumbai II v. Allied Photographics<\/a> , (ii) <a href=\"\/doc\/203248\/\">Commr. of Central Excise, Jaipur v. Birla Corporation Ltd.<\/a> , (iii) <a href=\"\/doc\/466093\/\">Sahakari Khand Udyog Mandal Ltd. v. Commr. of Central Excise and Customs  &amp;<\/a> (iv) <a href=\"\/doc\/1132144\/\">Union of India v. Solar Pesticide Pvt. Ltd.<\/a> .\n<\/p>\n<p>7. Following the ratio laid down in the judicial pronouncements and more particularly on the ratio laid down in <a href=\"\/doc\/1132144\/\">Union of India v. Solar Pesticide Pvt. Ltd.<\/a>  (supra) wherein it was held that principle of unjust enrichment incorporated in Section 27 of the Customs Act, 1962 would be applicable in respect of the imported raw materials and captively consumed in the manufacture of a final product, we are of the view that the original authority has not properly considered the matter as to whether Respondent has recovered the cess amount by any means and passed a reasoned and speaking order on this issue. It would be appreciated that statutory provision specifically incorporate the principle of unjust enrichment. But this does not mean that in absence of statutory provisions, a person can claim and retain undue benefit following the ratio laid down in <a href=\"\/doc\/466093\/\">Sahakari Khand Udyog Mandal Ltd. v. Commr. of Central Excise &amp; Customs<\/a>  (supra).\n<\/p>\n<p>8. In the result, the matter is remanded to the original authority to decide on the limited issue of unjust enrichment affording reasonable opportunity of hearing heard to the Respondent.\n<\/p>\n<p>9. Cross Objection of Respondent merely supporting first appeal order is dismissed.\n<\/p>\n<p>Pronounced in the open Court on 17\/4\/07<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Calcutta Commr. Of Customs (Port) vs India Carbon Ltd. on 17 April, 2007 Equivalent citations: 2007 (120) ECC 38, 2007 ECR 38 Tri Kolkata Bench: S T Chittaranjan, D Panda ORDER D.N. Panda, Member (J) 1. Revenue came in appeal challenging order passed by Commissioner of Customs (Appeals) vide [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-134981","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commr. Of Customs (Port) vs India Carbon Ltd. on 17 April, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commr. Of Customs (Port) vs India Carbon Ltd. on 17 April, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2007-04-16T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-01-27T23:51:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Commr. Of Customs (Port) vs India Carbon Ltd. on 17 April, 2007\",\"datePublished\":\"2007-04-16T18:30:00+00:00\",\"dateModified\":\"2017-01-27T23:51:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007\"},\"wordCount\":708,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Judgements\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007\",\"name\":\"Commr. Of Customs (Port) vs India Carbon Ltd. on 17 April, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2007-04-16T18:30:00+00:00\",\"dateModified\":\"2017-01-27T23:51:02+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Commr. Of Customs (Port) vs India Carbon Ltd. on 17 April, 2007\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Commr. Of Customs (Port) vs India Carbon Ltd. on 17 April, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007","og_locale":"en_US","og_type":"article","og_title":"Commr. Of Customs (Port) vs India Carbon Ltd. on 17 April, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2007-04-16T18:30:00+00:00","article_modified_time":"2017-01-27T23:51:02+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Commr. Of Customs (Port) vs India Carbon Ltd. on 17 April, 2007","datePublished":"2007-04-16T18:30:00+00:00","dateModified":"2017-01-27T23:51:02+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007"},"wordCount":708,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Judgements"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007","url":"https:\/\/www.legalindia.com\/judgments\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007","name":"Commr. Of Customs (Port) vs India Carbon Ltd. on 17 April, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2007-04-16T18:30:00+00:00","dateModified":"2017-01-27T23:51:02+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/commr-of-customs-port-vs-india-carbon-ltd-on-17-april-2007#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Commr. Of Customs (Port) vs India Carbon Ltd. on 17 April, 2007"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/134981","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=134981"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/134981\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=134981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=134981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=134981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}