Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2023 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 144 - HC - Central ExciseBudgetary Support Scheme - scheme introduced in lieu of grant of General Exemption and refund of goods and services tax where eligible - benefit of notification no. 01/2010-CE dated 06.02.2010 - HELD THAT:- The approach of the committee appears to deny the benefit of the budgetary support to the petitioner which has attained finality as per the affidavit of the Union Government itself and the benefit ought to have been released to the Petitioner. In the last paragraph of the report, it discloses “the committee therefore owes an explanation with regard to the part of industries department that conditions do not seem to be fulfilled. However, if the department of Customs and Central Excise, deems it fit that the necessary procedure has been followed by the unit holder for seeking incentive as per their terms and conditions, the present committee doesn’t reserve any right of decline.” Thus, the report itself reflects that their observations and opinions notwithstanding if the Customs and Central Excise Department is satisfied that the petitioner is eligible for the Budgetary Support, the Committee does not have any right to decline the same. There are no reason to not grant the benefit as prayed for by the petitioner. At the same time, we are upset by the response of the authorities of the Union Territory which has deliberately denied the petitioner the benefit which ought to be rightly theirs, as the Union Government has also held that the Petitioner’s claim had attained finality - while holding that the petitioner is entitled to receive the budgetary support as already arrived at forthwith and the same should be released without any further delay. At the same time on account of the delay caused by the Union territory of almost five years we impose a penalty of 9% interest on the total amount due to the petitioner from 18.05.2017, till the date of payment which shall be paid by the Union Territory. The costs so imposed be recovered by the Union Territory from the Officers so identified on account of whose indolence, delay in disbursing the reimbursement of GST has occurred. The petition stands finally disposed of.
|