Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

UNION OF INDIA AND 3 ORS. Versus AMALGAMATED PLANTATIONS [P] LTD.

2016 (8) TMI 124 - GAUHATI HIGH COURT

Entitlement of writ petitioner to interest under section 11BB of the central excise act 1944 on delayed excise duty refund – Held that:- language of Section 11B is very clear and unambiguous. The Section does not distinguish or differentiate between any kind of excise duty refund, whether duty paid in excess or duty paid which are exempted. Review sought for on the ground that two Central Government circulars dated 19-12-2002 and 08-12-2006 says section 11B not applicable to in case of exempti .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

No.2325/2012. 3. Question for consideration before the writ Court was the entitlement of the writ petitioner to interest under Section 11BB of the Central Excise Act, 1944 on the delayed excise duty refund by the department to the writ petitioner. 4. Writ petitioner (petitioner, hereinafter) is a company incorporated under the Companies Act, 1956, owning amongst others the Chabua Tea Estate in the district of Dibrugarh, Assam. Petitioner is engaged in the business of cultivation and manufacture .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ue, Ministry of Finance, Government of India issued notification No.33/99-CE dated 08-07-1999 giving concessions in excise duties. The said notification was issued in exercise of power conferred by Sub-section (1) of Section 5A of the Central Excise Act, 1944 readwith Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and Section 3(3) of the Additional Duties of Excise (Textile and Textile Articles) Act, 1978. By the said notification, the goods specified in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Commissioner of Central Excise, Dibrugarh vide order dated 10-05-2005 held that the petitioner was eligible for exemption under notification dated 08-07-1999. Thereafter, the said authority vide order dated 05-08-2005 sanctioned refund of ₹ 77,52,409.00 in favour of the petitioner out of the claimed amount of ₹ 1,10,61,418.00. It was stated that the refund claim for the months of August, 1999, September, 1999, May, 2000, September, 2000, November, 2001 and December, 2001 involved amo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nue thereafter preferred second appeal before the Customs, Excise and Service Tax Appellate Tribunal, Kolkata (CESTAT). However, CESTAT by order dated 21-06-2011 dismissed the appeal filed by the Revenue. 12. Against order of CESTAT, Revenue filed further appeal before this Court, which was registered as C.Ex. Appeal No.5/2011. This Court by order dated 19-12-2011 dismissed the appeal holding that no substantial question of law arose in the appeal. 13. Inspite of such orders of the appellate aut .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ken up for expeditious disposal. Ultimately, by order dated 27-03-2012 passed by the Assistant Commissioner, Dibrugarh, an amount of ₹ 32,05,103.00 was sanctioned for refund to the petitioner. The said amount was paid to the petitioner vide cheque dated 27-03-2012. On the claim of interest, respondents stated that nature of refund envisaged in the notification dated 08-07-1999 is qualitatively different from refund under section 11B of the Central Excise Act, 1944 as it was not on account .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

guish or differentiate between any kind of excise duty refund, whether duty paid in excess or duty paid which are exempted. Relevant portion of the judgment and order dated 08-11-2012 reads as under :- 25. Before we proceed further, relevant portion of the notification dated 08-07-1999 may be looked into. As has already been noticed earlier, the said notification has been issued amongst others in exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944. T .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y delay in the verification, the jurisdictional central excise authority shall refund the amount on provisional basis by the 15th day of the next month to the month under consideration and, thereafter, may adjust the amount of refund by such amount as may be necessary in the subsequent refunds. 26. Thus, it is quite clear the once it is held that a manufacturer is entitled to exemption of excise duty in terms of the notification dated 08-07-1999, the excise duty paid shall be refunded to the man .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of such duty to the Assistant Commissioner of Central Excise before the expiry of six months from the relevant date. Under sub-section (2) of section 11B, if on receipt of any such application, the Assistant Commissioner is satisfied that the whole or any part of the duty of excise paid by the applicant is refundable, he may make an order accordingly. 28. Under section 11BB of the Central Excise Act, 1944, if any duty ordered to be refunded under sub-section (2) of section 11B to any applicant .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

any refund of excise duty is ordered under section 11B(2), the same has to be refunded within three months from the date of receipt of application under sub- section (1) of that section, failing which interest will have to be paid. Language of section 11B is very clear and unambiguous. It speaks of claiming refund of any (emphasis ours) duty of excise. No exception is provided. It does not distinguish or differentiate between any kind of excise duty refund, whether duty paid in excess or duty pa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Court while examining the aforesaid two provisions, referred to a circular dated 01-10-2002 issued by the Central Board of Excise and Customs, New Delhi wherein and whereby the Board stressed that the provisions of section 11BB of the Central Excise Act, 1944 are attracted automatically for any refund (emphasis ours) sanctioned beyond a period of three months. Hon'ble Supreme Court has held that liability of the Revenue to pay interest under section 11BB commences from the date of expiry of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version