2023-TIOL-925-HC-P&H-ST
Bhupinder Singh And Associates Vs CCGST
ST - Petitioner seeks quashing of the order dated 15.12.2020 passed by respondent No.1 on the ground that it has been passed after the expiry of reasonable period of five years from the date of show cause notices dated 23.10.2013 and 16.10.2015 - Petitioner relies on the decision in GPI Textiles Ltd. - 2018-TIOL-1686-HC-P&H-CX .
Held: Issue in the present case is squarely covered in favour of the petitioner keeping in view the judgments referred to above, especially the decision rendered in GPI Textiles Ltd.'s case (supra) - Since, no interim stay has been granted by the Supreme Court in the appeals [filed against the Gujarat High Court decision in the case of Siddhi Vinayak Sintex Pvt. Ltd.'s case - 2017-TIOL-911-HC-AHM-CX holding that revival of proceedings after a long gap of ten to fifteen years without disclosing any reason for the delay, would be unlawful and arbitrary and would vitiate the entire proceedings ], the present petition is allowed and the impugned order dated 15.12.2020 is set aside - Petition allowed: High Court
- Petition allowed: PUNJAB AND HARYANA HIGH COURT
2023-TIOL-924-HC-P&H-CUS
CC Vs Bectos Food Specialities Ltd
Cus - Respondent moved an application for conversion of their exports under Duty Drawback scheme to DFIA Scheme - However, his application was not accepted by the Adjudicating Authority in terms of CBEC Circular dated 23.09.2010 and he filed an appeal before the Appellate Tribunal - Appeal filed by the respondent was disposed of and the Company was held entitled for conversion of shipping bills from Duty Drawback Scheme to DFIA Scheme subject to reversal of benefit taken under Duty Drawback scheme is paid by the respondent along with interest - Aggrieved, department has filed the present appeal.
Held: No time period is prescribed in Section 149 for conversion of bills and any policy providing for time period is ultra vires , as held in M/s Lykis Ltd case ( 2021 TIOL-327-HC-AHS-CUS ) - Department has decided not to file SLP in the said case and, therefore, the judgment attains finality - The case of the respondent is squarely covered by the judgment of Gujarat High Court, therefore, no ground is made out to interfere in the order dated 07.02.2019 - Appeal is dismissed: High Court
- Appeal dismissed: PUNJAB AND HARYANA HIGH COURT
2023-TIOL-923-HC-P&H-CX
Bata India Ltd Vs CCE
CX - Short question for consideration in the appeal is, once the Tribunal has decided to refund the pre-deposit of Rs.20,00,000/-, is the assessee entitled to interest on the delay payment of refund - It was held by the lower authority that the amount of pre-deposit was duty and, therefore, the limitation under Section 11B of the Central Excise Act, 1944 would apply – Tribunal allowed the appeal to the extent of refund of pre-deposit of Rs.20,00,000/- holding that amount deposited under Section 35F is not payment of duty; that s.11B does not apply to deposits - However, since the interest was denied on the ground that a show cause notice was issued within three months of the receipt of the refund claim, the appellant has filed the present appeal.
Held: In the present case, since the amount was deposited under Section 35F of the Central Excise Act, even a simple application could be made for claiming the refund and the refund was required to be returned along with interest - With respect to the interest, the judgments passed in Shreewood Products Pvt. Ltd. - 2016-TIOL-3401-HC-P&H-CX and Sony Pictures Networks India Pvt. Ltd.'s cases - 2017-TIOL-1102-HC-KERALA-CUS have clarified that the department is liable to make payment of interest after the expiry of three months from the date the refund becomes due - In the present case also, after the expiry of three months, the interest became due w.e.f. August, 2010 - In view of the above discussion, the appellant is held entitled to payment of interest at the rate of 12% per annum for the period after three months till the refund was granted after passing of the order by the Tribunal on 26.05.2010 – Appeal allowed: High Court
- Appeal allowed: PUNJAB AND HARYANA HIGH COURT |
