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TMI Blog2024 (6) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... is found that the present case is no longer res-integra as CESTAT Kolkata in the case of M/s. Hindustan Unilever Limited Vs Commissioner of Central Excise Service Tax, Dibrugarh [ 2023 (10) TMI 991 - CESTAT KOLKATA] dealt with identical issue and held that the pecial value addition applications filed by the assessee for the period 2009-10 to 2016-17 after 30th September of the same year cannot be considered as time barred. The applications filed by the appellant for fixation of special rate in this case is not time barred. Accordingly, the impugned order is not sustainable and hence the same is set aside. The impugned order is set aside - appeal allowed. - HON BLE SHRI R. MURALIDHAR , MEMBER ( JUDICIAL ) And HON BLE SHRI K. ANPAZHAKAN , M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l rate of refund in terms of the said notification for the years 2010-11, 2011-12, 2012-13. 2.2. However, the application filed by the appellant was rejected vide the Order No. 04/TECH/2013 dated 26.09.2013 on the ground that the applications for determination of special rate for the financial years 2009-10, 2010-11, 2011-12 filed on 27th September 2010, 12th September 2011 and 25th September 2012 respectively had been filed after one year from the last date of submission. Therefore, the ld. adjudicating authority considered that all the applications were time barred. 3. The appellant submits that the issue involved in the present case is no longer res-integra as the CESTAT, Kolkata in the case of M/s. Hindustan Unilever Limited Vs Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot time barred. 3.2. The appellant submits that the decisions cited above are squarely applicable to the issue involved in the present case. Therefore, they submit that the Ld. Commissioner has erred in law by rejecting their application for fixation of special rate on the ground of limitation. Accordingly, they prayed for allowing their appeal. 4. The Ld. Authorized Representative appearing for the Revenue reiterated the findings of the ld. adjudicating authority in the impugned order. 5. Heard both sides and perused the appeal documents. 6. We observe that the Application filed by the Appellant, for fixation of special rate of refund of central excise duty in term of Notification No. 20/2007-CE dated 25th April 2007, was rejected on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot in any way alter the basis of the original first notification of 2001. . once it is held that the subsequent notifications/industrial policies impugned before the respective High Courts are clarificatory in nature and it does not take away any vested rights conferred under the earlier notifications/industrial policies, . . that by the subsequent notifications/industrial policies, the rights which have been accrued under the earlier notifications had been taken away . On a fair reading of the earlier notifications/industrial policies, it is clear that the object of granting the refund was to refund the excise duty paid on genuine manufacturing activities. .................................................. . . it is clarified by the subseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Hon ble Supreme Court cannot be construed as time barred. The relevant portion of the said decision is reproduced below: .. 6.2 Further, the Hon ble Guwahati High Court in the case of JyotyLabs reported in 2021 (378) ELT 269 (Gau.), has held that makingsuch application for fixation of special rate under Notification No.32/99-CE and Notification No.31/2008-CE, after the judgement ofHon ble Supreme Court in the case of V.V.F. (supra) were in time. 6.3 In view of the above, we hold that as all the applications werefiled by the appellants before 20.04.2020. In that circumstances, allthe applications were filed within time, therefore, the applications inquestion cannot be rejected on limitation. 8. Following the ratio of the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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