9911796707
TMI Blog2025 (1) TMI 1517X X X X Extracts X X X X X X X X Extracts X X X X ..... so heard Mr. S.C. Keyal, the learned Standing Counsel appearing on behalf of the CGST. 2. The petitioner herein has assailed the order dated 31.03.2022 passed by the learned Joint Commissioner (Appeals), CGST & CX, Guwahati i.e. the respondent No. 2 as well as the Order-in-Original dated 02.06.2020 passed by to respondent No. 3 and has also assailed the communication dated 06.09.2023. 3. This Court vide an order dated 21.12.2023 issued notice and further stayed the interest and the penalty so imposed subject to deposit of the principal amount to the tune of Rs.33,69,271/-. It is an admitted position that the petitioner thereupon deposited the principal amount of Rs.33,69,271/-. In other words, the principal amounts had been duly paid. Dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efunded. 6. The above query is made taking into consideration that if this Court grants liberty to the Petitioner to file application for refund of the amount under Section 11B of the Central Excise Act, 1944, the Authorities may have to incur payment of interest. On the other hand, as by virtue of Section 128A of the CGST Act, 2017, the amount of tax had already been deposited, the payment of interest and penalty would be waived." 4. Subsequent thereto, an affidavit has been filed by the Assistant Commissioner, CGST, Dibrugarh Commissionerate on 27.01.2025. Paragraph Nos. 2 and 3 of the said affidavit being relevant are reproduced herein under: "2. That by order dated 17.12.2024 passed in the instant case, this Hon'ble Court in para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng into account the said stand, Mr. A. Kanodia, the learned counsel appearing on behalf of the petitioner submitted that the issues raised in the instant petition have been duly addressed and as such, the petitioner would be filing appropriate application before the concerned Respondent Authorities for refund of the said amount. 7. Taking into account the above, the instant writ petition therefore stands closed, thereby granting liberty to the petitioner to file application for refund of the amount of Rs.33,69,271/- which was deposited by the petitioner in pursuance to the order passed by this Court on 21.12.2023 and upon such application being filed, the respondents shall refund the said amount within 4(four) weeks from the date of such a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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