2021 (5) TMI 812 - HC - Central Excise

Refund of Excise duty - fixation of the special rate as per para 2.1(1) of the N/N. 20/2008 Central Excise dated 27.03.2008 - HELD THAT - The present petition is disposed of directing the respondent No.2, Principal Commissioner, Central Goods Service Tax, Guwahati to consider the aforesaid applications submitted by the petitioner in accordance with law and till such consideration, no coercive action be taken against the petitioner in terms of the demand notice dated 22.03.2021. Petition disposed off.

Summary

Issues: Challenge to demand notice for excise duty refund and request for fixation of special rate

The judgment addresses the challenge to a demand notice dated 22.03.2021, directing the petitioner to repay excise duty refunded along with interest without considering the petitioner's request for a special rate fixation as per Notification No.20/2008 Central Excise. The petitioner asserts eligibility for the special rate under the notification but claims that the authority has not yet considered their application. The petitioner had previously submitted representations for special rate fixation for financial years 2011-12 to 2014-15, similar to a previous case where the court directed consideration of representations without coercive action. The respondent did not object to the petitioner's request. Consequently, the court disposed of the petition, directing the Principal Commissioner, Central Goods & Service Tax, Guwahati, to consider the petitioner's applications and refrain from coercive action until such consideration is completed.