2020 (8) TMI 285

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....tice Anubha Rawat Choudhary For the Petitioner : Mr. Deepak Sinha, Adv. For the Resp. Nos. 1 & 2 : Mr. Amit Kumar Das, Adv. For the Resp. No. 3 : Mr. Ratnesh Kumar, Adv. ORDER Learned counsel Mr. Deepak Sinha for the petitioner, Mr. Amit Kumar Das for the C.C.L. and Mr. Ratnesh Kumar for the Union of India are present through video conferencing. The writ petition was preferred for the follo....

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....such taxable person shall apply for refunds of such cess paid and admittedly in the instant case respondent CCL is the taxable person who is supplying Washery Rejects to the petitioner and therefore liability to make payment of cess under the aforesaid Act is exclusively upon the respondents. (b) For a direction upon the respondent CCL to immediately refund an amount of Rs. 54,85,564.00 along wi....

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....ection 9(2) of the said Act, the respondent shall apply for refunds of such cess paid. (e) For a declaration that Washery Rejects are waste products of washery and hence do not fall under the category "Coal, briquettes, ovoids and similar solid fuel manufactured from coal, lignite, whether or not agglomerated" as provided in the Schedule of the Goods and Service Tax (Compensation to States) Act,....