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2021 (9) TMI 825 - HC - Central ExciseRefund of Excise duty in cash - fixing special rate of valued addition in terms of notification dated 14.11.2002 - exemption of goods cleared from units located in specified areas from the duty equivalent to the amounts of duty paid by the manufacturer - HELD THAT:- This petition is disposed off with the direction to the respondent No.3, Assistant Commissioner Central Goods and Services Tax Division, Jammu to consider the applications of the petitioner for fixation of a special rate in terms of the notifications referred in accordance with law most expeditiously without insisting for the time of filing of the applications in the light of the judgment of the Guahati High Court if possible within a period of one month from the date a copy of this order is produced before him. In the meantime, no final order shall be passed in response to the show-cause notices dated 02.05.2013, 01.10.2013, 28.042015, 03.03.2020 and 05.06.2020 for a period of one month or till the aforesaid applications are decided as directed. Petition disposed off.
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