TMI BlogCBEC seeks adherence to judicial discipline in the matter of refundsX X X X Extracts X X X X X X X X Extracts X X X X ..... CBEC seeks adherence to judicial discipline in the matter of refunds - By: - Bimal jain - Central Excise - Dated:- 3-7-2014 - - Dear Professional Colleague , CBEC seeks adherence to judicial discipline in the matter of refunds The Central Board of Excise Customs ( the CBEC ) has issued Instruction F. No. 201/01/2014-CX.6 dated June 26, 2014 ( the Instruction ) for all the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioners to follow judicial discipline in the matters relating to refund. The CBEC has invited attention to the order of the Hon ble High Court of Gujarat ( the HC ) in the case of E.I. Dupont India Pvt. Ltd. [2014 (5) TMI 128 - GUJARAT HIGH COURT ] . In this case, E.I. Dupont had filed an appeal before the HC against rejection of a refund claim on an issue which had earlier been decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the HC against the Revenue, though in a matter relating to a different assessee. Thus for deciding the refund, a binding precedent judgment existed. However, the binding precedent was not followed, which led to litigation before the HC to which it took a serious view. The CBEC noted that on the subject of refund, where the Department has gone in appeal, a Circular No. 695/11/2003-CX dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... February 24, 2003 ( the Circular ) already existed in this regard and had the Circular been followed in the instant case, unnecessary litigation as well as adverse observation of the HC could have been avoided. Therefore, the CBEC has directed the adjudicating authorities to peruse the judgment of the HC in the case of E.I. Dupont India Pvt. Ltd. (supra) for complete understanding of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issues involved and directions of the HC to follow judicial discipline. Further, the officers have also been directed to peruse the judgement of the Hon ble Supreme Court in Union of India Vs. Kamlakshi Finance Corporation Ltd. [1991 (9) TMI 72 - SUPREME COURT OF INDIA ] which is an authoritative pronouncement on the issue and which has also been cited by the HC. Moreover, the CBEC wants t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioners to bring the contents of the Instruction to the notice of all adjudicating authorities under their jurisdiction with directions to follow the same scrupulously. Let s hope for the best for granting refund to the assessee. Hope the information will assist you in your Professional endeavours. In case of any query/ information, please do not hesitate to write back to us. Tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nks Best Regards Bimal Jain FCA, FCS, LLB, B.Com (Hons) Flat No. 34B, Ground Floor, Pocket-1, Mayur Vihar, Phase I, Delhi 110091 Desktel: +91-11-22757595/42427056 Mobile: +91 9810604563 Email: bimaljain at the rate of hotmail.com Website: www.a2ztaxcorp.com Disclaimer: The contents of this document are solely for informational purpose. It does not constitute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... professional advice or recommendation of firm. Neither the authors nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this document nor for any actions taken in reliance thereon. Readers are advised to consult the professional for understanding applicability of this newsletter in the respective scenarios. While due care has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been taken in preparing this document, the existence of mistakes and omissions herein is not ruled out. No part of this document should be distributed or copied (except for personal, non-commercial use) without our written permission. - Reply By Madhukar N Hiregange as = All service exporters have been exposed to this type of double talk by the CBEC for more than 8 years now. Written instructi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons seem to be overcome by oral internal instructions to deny / delay the sanctions. Hopefully in this regime a few examples of strict action may reverse this trend of unfairness and unaccountability of the officers in charge. Dated: 9-7-2014 Reply By Dharmnath Avhad as = Thanks for bringing this matter to fore. In Maharashtra there are decisions of Hon Bombay High court which are not being fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed as precedent. Instead Vat department injudiciously and intentionally claims that Judgment will be followed only for the petitioner in whose favour court has decided the issue. Dated: 7-9-2014 - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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