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TMI Blog2022 (3) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... ification of mistake filed by the appellant has been dismissed. 2. The respondent/Assessee having its registered office at Sonepat had applied for central excise duty along with interest before the Deputy Commissioner, Central Excise, Division Panipat. The Deputy Commissioner, Central Excise, Division Panipat vide order dated 21st June, 2017 allowed and sanctioned refund of Rs. 54.00 lacs to the Assessee however claim w.r.t. interest was rejected. 3. The respondent/Assessee challenged the said order qua rejection of interest in appeal before the Commissioner of Central Excise (Appeals), Panchkula which was also dismissed vide order dated 18th January, 2018. The Assessee took the matter in appeal before CESTAT, Chandigarh. CESTAT vide orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Panchkula, Faridabad-I and Faridabad-II, which earlier were under Delhi Central Excise Zone, were now brought under a newly created Chief Commissioner of CGST and Central Excise Zone, Panchkula and re- organised into Gurugram, Rohtak, Panchkula and Faridabad Central Tax Commissionerates. The Central Excise Commissionerate of Sonepat (Delhi-III) was dissolved and the districts of Panipat and Sonepat in the State of Haryana that comprised it were merged with Panchkula and Rohtak Commissionerate respectively. At the same time, to discharge the functions under the Central Excise Act, 1944 and the legacy matters under the Finance Act, 1994, Central Excise Officers were appointed vide Notification No. 12/2017-Central Excise (NT) dated 9th June ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant qua the issue of jurisdiction. The provision explicitely provides that every claim of refund shall be dealt under the existing law i.e. Central Excise Act, 1944 and not by the provisions of the Act. Thus the plea of transfer of jurisdition due to GST regime is not available to the appellant. 9. While deciding the issue of interest, Ld. Tribunal has relied upon the law laid down by the Apex Court in Sandvik Asia Ltd vs. CIT, Pune - 2007 (8) STR 193 (SC) wherein it was held that :- "45. The facts and the law referred to in paragraph (supra) would clearly go to show that the appellant was undisputably entitled to interest under Sections 214 and 244 of the Act as held by the various High Courts and also of this Court. In the instant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Income Tax Department can now simply refuse to pay to the assesses amounts of interest lawfully and admittedly due to that as has happened in the instant case. It is a case of the appellant as set out above in the instant case for the assessment year 1978-79, it has been deprived of an amount of Rs. 40 lakhs for no fault of its own and exclusively because of the admittedly unlawful actions of the Income Tax Department for periods ranging up to 17 years without any compensation whatsoever from the Department. Such actions and consequences, in our opinion, seriously affected the administration of justice and the rule of law. COMPENSATION: 46. The word 'Compensation' has been defined in P. Ramanatha Aiyar's Advanced Law Lexi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest on the compensation. 48. This is the fit and proper case in which action should be initiated against all the officers concerned who were all in charge of this case at the appropriate and relevant point of time and because of whose inaction the appellant was made to suffer both financially and mentally, even though the amount was liable to be refunded in the year 1986 and even prior to. A copy of this judgment will be forwarded to the Hon'ble Minister for Finance for his perusal and further appropriate action against the erring officials on whose lethargic and adamant attitude the Department has to suffer financially. 49. By allowing this appeal, the Income-tax Department would have to pay a huge sum of money by way of compen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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