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M/s. Kaleesuwari Refinery Pvt. Ltd. Versus The Assistant Commissioner Officer of the Assistant Commissioner of Central Excise

2016 (9) TMI 1101 - MADRAS HIGH COURT

Refund claim - seeking direction to refund a sum together with interest at the rate of 6% from the date of deposit till the date of payment - stay granted on the condition that the petitioner pays a sum of ₹ 15,00,000/- Held that:- the amount which has been paid by the petitioner is not strictly in the sense of pre-deposit, but it may be akin to one, as the same has been done pursuant to the interim order granted by the Division Bench of this Court. Having succeeded before the Division Ben .....

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his Court. - Therefore, the present writ petition is disposed of by directing the respondent to consider the documents placed by the petitioner namely, the payment voucher and the information regarding the challan status as culled out from the website of the department and verify the records maintained by the department and thereafter, effect refund of the amount paid by the petitioner. So far as the demand for interest at the rate of 6% is concerned, the respondent is directed to take note .....

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p for disposal. 2. The petitioner has filed this writ petition challenging the show cause notice issued by the respondent dated 08.07.2016 and to issue a consequential direction to refund a sum of ₹ 15,00,000/- together with interest at the rate of 6% from the date of deposit till the date of payment. 3. The facts which are relevant for the disposal of the writ petition are that the petitioner preferred an appeal before the Hon'ble Division Bench of this Court in C.M.A.No.2092/2007 aga .....

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10,00,000/- and ₹ 5,00,000/- respectively. 4. By pointing out to the Sl.No. of the challan, the learned counsel submits that the computerized information available in the department website regarding the challan status matches with the serial number in the manual challan. Ultimately, the petitioner succeeded before the Division Bench of this Court and the appeal filed by them was allowed and consequently, the order passed by CESTAT was set aside. 5. Further, as on date, there is nothing on .....

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pondent has addressed the Manager of the Indian Bank, Velacherry Branch requesting for certain details. However, it is not known as to whether the bank has clarified or furnished the relevant information as sought for by the respondent in their letter dated 21.06.2016 [copy marked to the petitioner]. While the facts stood thus, the impugned show cause notice has been issued. 7. The learned counsel for the petitioner would invite the attention of this Court to the Circular No.984/08/2014, dated 1 .....

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f the Central Excise Act, 1944 or Section 129EE of the Customs Act, 1962. 8. The learned counsel for the revenue pointed out that the impugned proceeding is only a show cause notice and if the petitioner has to seek for refund of the amount, then the refund claim has to be processed in accordance with law. All that has been requested to be furnished by the respondent is the particulars regarding the pre-deposit namely, the GAR challan. Therefore, if the petitioner submits the relevant documents, .....

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ion Bench of this Court. Having succeeded before the Division Bench, the petitioner is entitled to refund of the amount deposited. 10. In my view the insistence of GAR challan may not be necessary in the instant case, since the petitioner has been able to produce the tax paid voucher along with the challan status from the official website of the department. The Department can also make a verification from their accounts and double check as to whether the amount has been deposited. The payment ch .....

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