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TMI Blog2024 (6) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... these petitions are same, they were heard analogously and are being disposed of by this common judgment and order. 2. For the sake of convenience, the Special Civil Application No. 17804 of 2017 is treated as the lead matter. 3. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: "(a) Issue an appropriate writ, declaring Rule 10 of the Place of Provision of Service Rules, 2012 to be ultra vires Section 66B read with Section 64 and Section 65B (52) and Section 66C (1) of the Finance Act, 1994; (b) Issue an appropriate writ, striking down Section 66B of the Finance Act, 1994 read with Rule 10 of the Provision of Service Rules, 2012 in so far as it imposes the levy of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 10 of the Notification No. 10/2017 - Integrated Tax dated 28.06.2017 as ultra vires the integrated Goods and Services Tax Act, 2017 on the ground that the same lacks legislative competency. The judgment delivered by this Court is also upheld by the Honourable Supreme Court. 6. This Court, in case of Sai Steel Ltd. & Ors. Vs. Union of India reported in 2019 SCC Online Guj 3706 passed the following order: "58. In view of the aforesaid discussion, the writ application succeeds and is hereby allowed. The Notification Nos. 15/2017-ST and 16/2017-ST making Rule 2 (1) (d) (EEC) charge Notification No. 30/2012-ST is struck down as ultra vires Sections 64, 66B, 67 and 94 of the Finance Act, 1994; and consequently the proceedings initiated again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer to sanction the refund of the taxed which have been declared as unconstitutional. In this connection I find that Supreme court in case of Mafatlal Industries Ltd. vs. Union of India - 1997 (89) ELT 247(SC) has pronounced that such refunds are out of the preview of Section 11B of the Central Excise Act, 1944 and only way to get the refund of such amount is to file Writ Petition or Civil Suit and the said Judgment have been relied upon by the CESTAT in many cases. In one such case, CESTAT Mumbai in the case of Casa Grande Co-Operative Housing Vs. Commissioner of CGST (CESTAT Mumbai) in Appeal No. ST/86347/2018 has held that when any provision in the statute has been held to be unconstitutional, refund of tax under such statute will be out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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