2023 (4) TMI 1230 - HC - Central Excise

Exemption on substantial expansion of unit - recovery of erroneous refund - refund was granted on the basis of any approval, acceptance and assessment relating to the rate of duty - extended period of limitation - HELD THAT - Respondent submits that this very issue stands raised before the Supreme Court of India as well as several High Courts and stands answered against the revenue. A compilation of the judgments on this issue has been placed before this Court. The same is taken on record. Compilation of the judgments has been handed over to Mr. Jagpaal Singh, learned counsel for the petitioner who seeks time to examine the same and make submissions - On his request, adjourned. List on 6th of June, 2019.

Summary

The High Court of Jammu and Kashmir considered the recovery of an erroneous refund under Section 11-A of the Central Excise Act, 1944. The court noted that the issue has been raised in various courts and adjourned the case to be listed on June 6, 2019 for further examination and submissions.