9911796707
TMI Blog2025 (4) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned recovery notice dated 30.12.2020, issued by the Assistant Commissioner, Silchar, Central Goods & Services Tax, Central GST and Central Excise Division, Assam, by which the petitioner has been requested to make payment of erroneously refunded amount of Rs. 3,10,87,475/- (Rupees three crore ten lakh eighty seven thousand four hundred seventy five) only with applicable interest, under Section 11A and Section 11AA of the Central Excise Act, 1944. 3. The petitioner is a partnership firm registered under the provisions of Indian Partnership Act, 1932, having its office and factory at Mohanpur Road, Srikona, Cachar, Assam. 4. The case of the petitioner is that, an amount of 50% was sanctioned to the petitioner pursuant to the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addition, filed an application for special rate/value addition before the Principal Commissioner, Central Goods & Services Tax, Guwahati vide 02.02.2021, within a reasonable time after passing of the judgment of the Hon'ble Supreme Court. However, the same has not been considered by the respondent authorities. 7. Ms. N. Hawelia, learned counsel for the petitioner submits that the Hon'ble Supreme Court in its judgment and order dated 22.04.2020, has upheld the Notifications dated 27.03.2008 and 10.06.2008, providing for value addition. Therefore, in line with the judgment of the Hon'ble Supreme Court, the petitioner has filed an application for value addition/ special rate. As such the respondent authorities ought to have decided the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r special rate/value addition, before the Principal Commissioner, Central Goods & Services Tax, Guwahati, as per the judgment of the Hon'ble Supreme Court dated 22.04.2020 has been filed. However, no application was filed before the respondent authorities, as claimed by the petitioner. He submits that taking note of the submission of the counsel for the CGST that no copy of the application has been received, vide order dated 21.08.2023, this Court has allowed the petitioner to file additional affidavit. The petitioner filed the additional as permitted by this Court whereby the petitioner has annexed same copy of the application dated 02.02.2021 which she had annexed in the writ petition. But in contrast to the categorical statement in the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the said notification in respect of the different categories of goods as are provided therein. 4. Clauses 3(1) of the Notification No. 20/2008-Central Excise and Notification No. 17/2008- Central Excise both dated 27.03.2008 provides that notwithstanding anything contained in the said notification the manufacturer shall have the option not to avail the rates specified in the Table provided in the said Notification and apply to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, having jurisdiction over the manufacturing unit of the manufacturer for fixation of a special rate representing the actual value addition in respect of any goods manufactured and cleared under the notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 20/2008-Central Excise and Notification No. 17/2008-Central Excise both dated 27.03.2008 was interfered meaning thereby that the Notification No. 20/2008-Central Excise and Notification No. 17/2008-Central Excise both dated 27.03.2008 stood restored.". 12. Perusal of the above order in M/s. Jyothi Labs Ltd. (supra) reveals that similar facts and law have been considered and decided by the court. Thus, I am of the view that the above case covers the present case of the petitioner, therefore, the petitioner is entitled to be provided with similar relief. 13. Having perused the order dated 24.03.2021, passed in M/s. Jyothi Labs Ltd. (supra), it is seen that issue involved in that case and in the present case appears to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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