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TMI Blog2024 (5) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... an Talwar. For the Respondent : Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC. ORDER PER 1. Sri Karan Talwar, learned counsel appears. Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC takes notice for respondent Nos. 1 and 2, Sri P. Sri Harsha, learned Assistant Government Pleader representing Sri Swaroop Oorilla, learned Special Government Pleader for State T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner by holding that the refund was on the basis of misclassification of supply of solar power generating system whereas the classification should be under "mix supply" attracting higher percentage of GST. Criticizing this order, learned counsel for the petitioner submits that once an order under Section 54 of the CGST Act is passed, it can be annulled only in a proceeding filed under Section 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CGST Act and Section 35(E), which is analogous to Section 107 of the CGST Act. 7. The Madras High Court considered the decision of Asian Paints (India) Limited v. Collector of Central Excise, Bombay {2002 (4) TMI 62} which was approved by Supreme Court of India and came to hold as under: "50. The very same argument now advanced by the Department to the effect that Sections 11A and 35E operate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r rejected by the competent Authority, by following the procedure under Section 35E, it is not permissible for the respondents to invoke Section 11A of the Act. Therefore, we are of the considered opinion that the issuance of show cause notices is without jurisdiction and is liable to be struck down." 8. On the strength of interim orders of Rajasthan High Court and decision of Madras High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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