2024 (9) TMI 1720 - HC - Central Excise

Initiation of proceedings u/s 11A of CEA for the recovery of the excise duty which is alleged to have been refunded by playing fraud? - HELD THAT - In the background of similar facts this Court had framed almost identical substantial question of law in CEA No. 06/2018 2023 (7) TMI 661 - JAMMU AND KASHMIR AND LADAKH HIGH COURT where it was held that Such order passed by the Assessing Authority is appealable under Section 35 of the Act or the competent Authority of the revenue may invoke Section 35E of the Act and direct the concerned Authority to take an appropriate remedy against such order sanctioning erroneous refund if any in favour of the assessee . From conjoint reading of the substantial questions of law framed in the two appeals it is evident that the questions of law are almost identical in nature though the same have been framed slightly differently. Appeal dismissed.

Summary

In the case before the Jammu & Kashmir and Ladakh High Court, the appeal filed by the Revenue was dismissed. The court, presided over by Hon'ble Mr. Justice Sanjeev Kumar and Hon'ble Mr. Justice Rajesh Sekhri, found that the issues raised in the appeal were already addressed in a previous judgment dated 13.07.2023 in CEA No. 06/2018, "Commissioner of Central GST and Central Excise vs. Krishi Rsayan Exports Pvt. Ltd." The substantial question of law in both cases involved whether the Revenue could initiate proceedings under Section 11A of the Central Excise Act, 1944, to recover excise duty allegedly refunded through fraud. The court noted that the questions of law in both appeals were "almost identical," and thus, the current appeal was "without merit" and dismissed on the basis of the precedent set in the earlier judgment.