2023 (2) TMI 662

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..... RT - HC
Dated:- 18-1-2023
D.B. Civil Writ Petition No. 6259/2022 Connected With D.B. Civil Writ Petition No. 6450/2022 - -
Central Excise
HON'BLE MR. JUSTICE SANDEEP MEHTA AND HON'BLE MR. JUSTICE RAJENDRA PRAKASH SONI For the Petitioner(s) : Mr. Vivek Firoda For the Respondent(s) : Mr. Kuldeep Vaishnav ORDER These two writ petitions have been preferred by the petitioner .....

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..... e on the following judgments:- 1. Central Excise vs. Dorcas Market Makers Pvt. Ltd., (2015) 321 ELT 2. JSL Lifestyle Limited vs. Union of India, (2015) 326 ELT 265 3. Camphor and Allied Products Ltd. vs. Union of India, (2019) 368 ELT 865 4. Gravita India Ltd. vs. Union of India, (2017) 2 RLW 1369. and urged that the petitioner was bonafidely prevented from filing the rebate claim app .....

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..... pplications. Learned counsel, thus, urged that the applications for refund should not have been dismissed on the hyper technical ground of delay and as being time barred. Per contra, learned counsel Shri Kuldeep Vaishnav representing the department, has placed reliance on the judgment rendered by Hon'ble the Supreme Court in the case of Sansera Engineering Limited. vs. Deputy Commissioner, Large .....

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..... interest rebate claims, which have to be submitted within a period of one year as stipulated under Section 11-B of the Central Excise Act. Plea advanced by the petitioner's counsel that his client was genuinely and bonafidely prevented from filing the refund applications as the relevant documents were provided to him after delay is of no avail because firstly, the petitioner's counsel has failed t .....

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..... as has been affirmatively held by Hon'ble the Supreme Court in the case of Sansera Engineering Limited (supra). It may be stated here that the judgments relied upon by the petitioner's counsel have been specifically overruled by Hon'ble the Supreme Court. We are, therefore, least convinced by the contention advanced by the petitioner's counsel Shri Vivek Firoda that the petitioner's applic .....

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