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TMI Blog2024 (1) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellate Tribunal, the orders of rejection would no longer remain in existence and as a consequence of the orders passed by the appellate Tribunal, the application for refund automatically becomes active and is liable to be processed from that stage itself without there being a necessity for moving a fresh application as has been contended by the learned counsel for the Department. The said contention of the Department therefore stands negated. The Writ Petition stands allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, there is no requirement for fresh proceedings to be drawn up and the initial applications made for refund by the petitioner which on earlier occasion stood rejected by the respondent - authorities which have now been set-aside by the Tribunal, would automatically or as a consequence would get restored or active again to be considered and processed. 5. Learned counsel for the petitioner in this regard referred to a decision of the Division Bench of the Bombay High Court in the case of J.P. Morgan Services India Pvt. Ltd. Vs. Union of India and others 2022-VIL-584-BOM-ST, decided on 17.08.2022 under similar set of facts, in paragraph Nos. 12 to 15, held as under: "12. This Court in Karanja Terminal & Logistic Pvt. Ltd. V/s. Principal Commissioner of Income Tax & Ors. following the judgment of the Apex Court in Union of India and Ors. V/s. Kamlakshi Finance Corporation Ltd. has held that it is of utmost importance that in disposing of the quasi-judicial issues before them, revenue officers are bound by the decisions of the appellate authorities. The order of CESTAT and the Commissioner (Appeals) is binding on respondent no. 3. The principles of judicial discipline require that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able interest thereon under Section 11BB of the said Act after the expiry of three months from the date of the original refund claims. 15. Respondents are directed to pay interest to petitioner on refund amount for the applicable period in accordance with law. The interest will be payable after the expiry of three months from the date of the original refund claim. The refund shall be given within eight weeks from the date of this order being made available to respondent no. 3." 6. Learned counsel for the Department, who were yesterday granted time to seek instructions in this regard, today entered appearance and made the same stand that perhaps the Department is under the impression that since Clause (ec) of the explanation of Section 11B of the Act speaks of an application being made afresh for the refund becomes necessary as a consequence of the judgment, decree or direction by the appellate authority, the claim of the petitioner was not processed. 7. This argument of the learned counsel for the Department is hard to accept particularly for the reason that the clause referred to by the Department while rejecting the claim application at the first instance and also the stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posits lying in balance in the applicant's account current maintained with the Principal Commissioner of Central Excise or Commissioner of Central Excise; (c) refund of credit of duty paid on excisable goods used as inputs in accordance with the rules made, or any notification issued, under this Act; (d) the 1[duty of excise and interest, if any, paid on such duty] paid by the manufacturer, if he had not passed on the incidence of such 2[duty and interest, if any, paid on such duty] to any other person; (e) the 1[duty of excise and interest, if any, paid on such duty] borne by the buyer, if he had not passed on the incidence of such 2[duty and interest, if any, paid on such duty] to any other person; (f) the 1[duty of excise and interest, if any, paid on such duty] borne by any other such class of applicants as the Central Government may, by notification in the Official Gazette, specify : Provided further that no notification under clause (f) of the first proviso shall be issued unless in the opinion of the Central Government the incidence of 2[duty and interest, if any, paid on such duty] has not been passed on by the persons concerned to any other person. 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X X X X Extracts X X X X X X X X Extracts X X X X ..... cted to any other similar process, in any factory, the date of entry into the factory for the purposes aforesaid; (c) in the case of goods to which banderols are required to be affixed if removed for home consumption but not so required when exported outside India, if returned to a factory after having been removed from such factory for export out of India, the date of entry into the factory; (d) in a case where a manufacturer is required to pay a sum, for a certain period, on the basis of the rate fixed by the Central Government by notification in the Official Gazette in full discharge of his liability for the duty leviable on his production of certain goods, if after the manufacturer has made the payment on the basis of such rate for any period but before the expiry of that period such rate is reduced, the date of such reduction; (e) in the case of a person, other than the manufacturer, the date of purchase of the goods by such person; (ea) in the case of goods which are exempt from payment of duty by a special order issued under sub-section (2) of section 5A, the date of issue of such order; (eb) in case where duty of excise is paid provisionally under this Act or ..... 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