Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 1161 - AT - Central ExciseRefund claim - rejection on the ground of time limitation - periods April 2013 to June 2013 and July 2013 to September 2013 - HELD THAT:- The Revenue having accepted the directions of this Bench, has to adhere to the same and the said directions cannot be ignored or diluted indirectly by the authorities. This Bench in its Final Order in AUTOFIT CAR INTERIORS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, COCHIN [2019 (5) TMI 211 - CESTAT BANGALORE] had clearly held that the refund claim filed by the appellant was within the period of limitation and thus the appeal of the appellant came to be allowed with consequential relief of interest on delayed refund as per the decision of the Hon’ble Apex Court in the case of RANBAXY LABORATORIES LTD. VERSUS UNION OF INDIA AND ORS. [2011 (10) TMI 16 - SUPREME COURT]. The authorities have erred in rejecting the refund especially when the order of this Bench has become final. This is a clear case of judicial indiscipline and contrary to the prevalent judicial hierarchical system, which cannot be sustained. The adjudicating authority is directed to grant full refund in terms of the directions of this Bench (supra) with consequential relief if any, including interest under Section 11BB ibid - appeal allowed.
|