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TMI Blog2004 (1) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... g Counsel. I find no reason to disagree with Mr. Goswami, learned Senior Counsel that in view of the above provisions in the notification dated 8th July, 1999 that the refund/rebate of the excise duty paid cannot be withheld. It therefore follows that the petitioner company is entitled to refund of the excise duty already paid. In the result, this writ petition is disposed of with a direction to the respondent authority to refund the excise duty as indicated above, after necessary verification, to the petitioner company within a period of three months from today on furnishing necessary undertaking by the petitioner company with the Commissioner of Central Excise/Customs and that the petitioner company shall refund the amount in the event th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at New Delhi and factory premises in the State of Meghalaya and is engaged in the business of manufacture and sale of aerated water. The petitioner company acquired the factory on 2-5-2000 and started its commercial production with effect from 15-5-2001. Thereafter, during the course of business, the company expanded the installed capacity of the factory beyond twenty five per cent as specified in the notification quoted above. Consequent upon such expansion, the company claimed refund of the excise duty already paid by them. 5.Mr. P.K. Goswami, learned Senior Counsel submitted that the Director of Industries, Meghalaya, Shillong has certified that the installed capacity of the factory has been expanded to 4608 to 9884 kilo litres per yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the order giving the relief, unless stay order has been obtained. It would be the responsibility of the concerned Commissioner to obtain stay order expeditiously where the orders passed by Commissioner (Appeals) suffer from serious infirmities and it involves grant of heavy refunds." 7.It would appear from the above circular that the claim for refund/rebate cannot be withheld in the absence of an order of stay by the appellate authority. In the instant case, as stated above, the learned Tribunal has rejected the prayer for stay. Therefore, on the strength of this circular, Mr. Goswami, submits that the petitioner company is entitled to refund. 8.I have also heard Mr. B. Sarma, learned Addl. Central Government Standing Counsel. I find n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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