9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1078 - AT - Central ExciseWhether the restriction for refund under Notification No. 39/2001-CE dated 31.07.2001 imposed vide Notification No. 16/2008-CE dated 27.03.2008 and Notification No. 33/2008-CE dated 10.06.2008 is applicable or otherwise? - Held that - The very same issue is pending before the Hon ble Supreme Court, therefore, it is not proper for this Tribunal to pass any order at this stage. If the appellant is entitled for the refund of basic duty, whether they are also entitled for refund of education cess? - Held that - Since it is refund of the amount of basic duty, the same also may be decided along with the issue of Notification No. 16/2008-CE dated 27.03.2008 and Notification No. 33/2008-CE dated 10.06.2008 as and when it is finally decided by the Hon ble Supreme Court. Appeal allowed by way of remand.
Issues Involved:
1. Applicability of restriction for refund under Notification No. 39/2001-CE dated 31.07.2001 imposed by subsequent notifications. 2. Entitlement of the appellant for the refund of basic duty and education cess. Analysis: Issue 1: Applicability of restriction for refund under Notifications: The main issue in the appeal was whether the restriction for refund under Notification No. 39/2001-CE dated 31.07.2001, imposed by subsequent notifications, specifically Notification No. 16/2008-CE dated 27.03.2008 and Notification No. 33/2008-CE dated 10.06.2008, is applicable. The appellant contended that the Hon'ble Gujarat High Court had held both notifications as ultra vires in the case of VVF Ltd. Vs. UOI. The Revenue challenged this judgment before the Hon'ble Supreme Court, and an interim order directed the Revenue to pay 50% of the refund to the appellant. The appellant had already received this 50% amount as directed by the Supreme Court. The Assistant Commissioner for the Revenue reiterated the findings of the impugned order, stating that the issue of education cess was not independently decided by the lower authorities. Issue 2: Entitlement for the refund of basic duty and education cess: The second issue revolved around the entitlement of the appellant for the refund of basic duty and education cess. The Tribunal noted that the issue was pending before the Hon'ble Supreme Court, making it inappropriate for the Tribunal to pass any order at that stage. Regarding the education cess, since it is a refund of the basic duty amount, the Tribunal decided that it should be considered along with the issue of the relevant notifications once the Supreme Court makes a final decision. Consequently, the Tribunal disposed of the matter by remanding it to the Adjudicating Authority to pass a fresh order after the outcome of the Supreme Court order in the SLP No. 28194-28201/2010. In conclusion, the appeal was disposed of by way of remand, awaiting the final decision of the Hon'ble Supreme Court on the issues related to the notifications and the entitlement for the refund of basic duty and education cess.
|
