TaxTMI 
TaxTMI 
2021 (5) TMI 127
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....OURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA Advocate for the Petitioner : MS M HAZARIKA Advocate for the Respondent : SC, GST ORDER Heard Ms. M. Hazarika, learned senior counsel assisted by Mr. D. Khan, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned counsel for the GST department. 2. The petitioners are engaged in a business of manufacturing of UPVC Pipes, fittings ....
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....% refund of the excise duty paid, the refund would be subjected to the rates provided in the said notification in respect of the different categories of goods as are provided therein. 4. Clause 3(1) of the Notification No.20/2008-Central Excise dated 27.03.2008 provides that notwithstanding anything contained in the said notification the manufacturer shall have the option not to avail the rates s....
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....ad made an application claiming that they had made certain add-ons to the goods manufactured by them and therefore claim for a special rate as provided in the said provision. In the meantime, the Notification No.20/2008-Central Excise dated 27.03.2008 was assailed in a series of writ petitions before this Court as well as in the other High Courts also. This Court by its judgment in the relevant wr....
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....stored as per the judgment of the Supreme Court, an application dated 01.04.2021 under Clause 3(1) of the Notification No.20/2008-Central Excise dated 27.03.2008 was submitted by the petitioner claiming for a special rate, but the same has not been given its consideration and without giving a due consideration to the claim for special rate made by the petitioners, the respondents now intend to mak....