9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 718 - HC - Central ExciseSeizure of goods - Job work - Turnover below ₹ 30 Lacs - Held that - In view of the fact that the adjudication order has already been passed, the cause of the writ petition ceases. However, we direct the petitioner to move an application before the concerned authority claiming refund of amount, which according to the petitioner is in excess of the amount of duty due. - Petition disposed of.
Issues: Challenge of search and seizure, refund of excess excise duty amount
Challenge of Search and Seizure: The petitioner, engaged in fabrication of steel tanks on a job work basis, contested the search and seizure conducted on 16.07.1984 where 18 storage tanks were seized. The petitioner filed a writ petition challenging the impugned search and seizure. The adjudication order exempted the petitioner from excise duty due to a turnover below Rs. 30 lakhs. The petitioner claimed a refund of the amount deposited towards central excise duty, which had not been refunded yet. The court noted that since the adjudication order had been passed, the cause of the writ petition ceased. However, the petitioner was directed to apply for a refund of the excess amount before the concerned authority. The authority was instructed to dispose of the application promptly within two months. If it was found that the petitioner had deposited any amount not due or in excess, it was to be refunded within one month, as per the law. The writ petition was disposed of in this regard. Refund of Excess Excise Duty Amount: The petitioner was directed to move an application before the concerned authority to claim a refund of the excess amount deposited as central excise duty. The court emphasized that if the petitioner had deposited any amount not due or in excess of the duty amount, it should be refunded promptly within one month after verification. The directive aimed to ensure compliance with legal provisions regarding the refund of excess excise duty amounts. The court's decision focused on facilitating the petitioner's refund process and ensuring adherence to the law in handling excise duty refunds.
|
