9911796707
TMI Blog2025 (1) TMI 1517X X X X Extracts X X X X X X X X Extracts X X X X ..... its order dated 17.12.2024 and, more particularly, at paragraph Nos. 5 and 6 which have been already quoted herein above. It has been further mentioned in the said affidavit that the Respondent Department would be adjusting the amount paid by the petitioner to the tune of Rs.33,69,271/- by using the credit in the PLA account towards the returns filed on 31.10.2017 under the CGST Act, 2017. It is further mentioned that the amounts so deposited by the petitioner in pursuance to the order dated 21.12.2023 would be refunded to the petitioner.
The instant writ petition therefore stands closed, thereby granting liberty to the petitioner to file application for refund of the amount of Rs.33,69,271/- which was deposited by the p X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court passed an order on 17.12.2024. The relevant portion of the said order being paragraph Nos. 5 and 6 are reproduced herein under: "5. The insertion of Section 128A and the fact that the Petitioner has already deposited the entire tax amount, a question therefore arises in view of the admitted position that the Petitioner is otherwise is entitled to the said amount Rs.33,69,271/- which the Respondents in their communication dated 09.01.2018 have admitted that the Petitioner is entitled for refund under Section 11B of the Central Excise Act, 1944. In that view of the matter, this Court enquired with the learned Standing counsel for the Respondents as to whether applying the principle of revenue neutrality whether the amount paid by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the amount paid by the petitioner to the tune of Rs. 33,69,271/- by using the credit in the PLA account towards the returns filed on 31.10.2017 under the CGST Act, 2017 and the amount so deposited in pursuance to the orders passed by this Hon'ble Court to be refunded." 5. From a perusal of the above quoted paragraphs, it appears that the Department have duly taken into consideration the queries so raised by this Court in its order dated 17.12.2024 and, more particularly, at paragraph Nos. 5 and 6 which have been already quoted herein above. It has been further mentioned in the said affidavit that the Respondent Department would be adjusting the amount paid by the petitioner to the tune of Rs.33,69,271/- by using the credit in the PLA a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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