9911796707
TMI Blog2022 (11) TMI 1513X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Mr. Rohan Nanda, CGSC. ORDER 1. In the instant petition, the petitioner is seeking quashment of impugned order dated 20.10.2022 in 01/CE/SRC/Commissioner/J&K/2022-23(DIN-20221050ZA0000111FE4), with consequential relief to fix the special rate of value addition in terms of Para 2.1 of Notification No 56/2002-C.E dated 14.11.2002 as amended by Notification No. 19/2008-C.E dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Gauhati High Court in the case of 'M/s Jyothy Labs Ltd. V. UOI and 2 others'. 4. Learned counsel for the petitioner submitted that a Coordinate Bench of this Court has already while noticing the approach adopted by the respondents not having dealt with the claim of similarly situated persons/ petitioners, disposed of the writ petition bearing WP(C) No. 1844/2021 with direction to the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by utilisation of CENVAT credit was to be refunded in cash. The Government thereafter issued notifications dated 27.03.2008, 10.06.2008 and amended the earlier notification by granting exemption by way of refund of excise duty but to a maximum limit as mentioned in the table in respect of different goods. The policy, however, permitted the additional fixation of special rate of exemption in cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing any benefit to the petitioner and rejecting such application for the reason that it was not submitted within 30th September of the given financial year. 9. On hearing the learned counsel for the parties, we are of the considered view that the Respondent No. 2 has passed the order impugned merely on the ground of limitation, which the petitioner is substantiating, therefore, we feel that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to the respondent authorities for rejecting the applications. 11. In view of the above, we deem it proper to keep the order impugned dated 20.10.2022 in 01/CE/SRC/Commissioner/J&K/2022-23(DIN 20221050ZA0000111FE4) in abeyance for a period of one month or till the application of the petitioner for fixation of special rate of value addition is decided afresh in accordance with the notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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