2019 (2) TMI 1744

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion of India for the following reliefs: "(a) that this Hon'ble Court be pleased to issue a writ of certiorari or a writ in the nature of mandamus or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the petitioner case and after going into the validity and legality thereof to quash and set aside the impugned Order No.24/2017- CX(WZ)/ASRA/Mumbai dated 27.12.2017 passed by the Respondent No.2; (b) that pending the hearing and final disposal of this petition, the Respondents by themselves, their officers, subordinates, servants and agents be directed by an interim order and injunction of this Hon'ble Court to forthwith deposit amount of Rs. 30,00,355/- with inte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... claimed by the petitioner. On 05.03.2009, the petitioner filed reply to the show cause notice and thereafter, the petitioner filed written submissions. 4.3 The respondent No.3 rejected the rebate claim filed by the petitioner on 20.07.2011. Therefore, the petitioner has challenged the same before the Commissioner of Central Excise (Appeals), Rajkot, who in turn rejected the appeal on 22.11.2011 by upholding the order in original dated 20.07.2011. 4.4 Being aggrieved with the said order, the petitioner filed Revision Application before the Revisionary Authority i.e. respondent No.2. On 27.12.2017, the respondent No.2 rejected the Revision Application of the petitioner. 5. We have heard Mr. Anand Nainavati, learned advocate for the petiti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the appointed day, for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 (1 of 1944): Provided that where any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse: Provided further that no refund shall be allowed of any amount of CENVAT credit where the balance of the said amount as on the appointed day has been carried f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... many Government of India Revision Orders, Government is of opinion that the duty paid in this instant case is to be treated as voluntary deposit made by the applicants at their own volition which is required to be returned to them in the manner it was initially paid, because the Government cannot retain the same without any authority of law. The Government places its reliance on the following GOI Revisions Orders: * 2012(281) ELT 0156 - Johari Digital Health Care Limited * 2012(284) ELT 737 GOI-GTN Engineering (India) * 2012(278) E.L.T. 559 (G.O.I.) - Indira Gandhi Mahila Sahakari Soot Girni Ltd. * 2012(278) E.L.T. 421 (G.O.I.) - Praj Industries Ltd. * 2012(278) E.L.T.401 (G.O.I.) - Honeywell Automation (India) Ltd. * 2012 (283....