2015 (10) TMI 654 - HC - Central Excise

Denial of refund claim - Whether the action of the Appellate Tribunal in denying refund to the appellant on dimensions of galleries and panel patti despite the judgment of the Hon ble Supreme Court in case of SPBL Limited reported in 2002 (9) TMI 113 - SUPREME COURT OF INDIA was legally correct - Held that - tax appeals are squarely covered by the decision of the Division Bench of this Court in Premraj Dyeing & Printing Mills Pvt. Ltd. v. Union of India, 2013 (6) TMI 118 - GUJARAT HIGH COURT wherein it has been held that refund claims are maintainable without challenging the determination of Annual Production Capacity. - Decided in favour of assessee.

Summary

The Gujarat High Court allowed the tax appeals, stating that refund claims are maintainable without challenging the determination of Annual Production Capacity. The decision was based on a previous case law. The question of law proposed for admission of the appeals was related to denying refund on dimensions of galleries and panel patti despite a judgment of the Supreme Court. The High Court ruled in favor of the assessee and against the department.