2021 (8) TMI 819

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....ed in a business of manufacturing of UPVC Pipes, fittings etc., and for the purpose the factory is located at village Hajobari, Mouza-Panbari, Chandrapur, Guwahati. In course of the manufacturing business, the petitioners company is subjected to the provisions of the Central Excise Act, 1944 The petitioners also claimed some benefits under the Northeast Industrial Policy for which, certain exemptions are made in respect of excise duties that are payable under the said Act. 3. The procedure adopted for grant of exemption is that the assesee first pays the excise duty and thereafter for the purpose of exemption the duty paid stands refunded. Initially the refund was made to the extent of 100% of the payment of the excise duty. The respondent....

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....eantime, the Notification No.20/2008-CentralExcise 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 writ petition had set aside the Notification No.20/2008-Central Excise dated 27.03.2008 which led to the situation that the refund of100% of the excise duties to be paid stood restored. 6. On an appeal being carried before the Supreme Court by the Department against such judgment of the High Courts, the judgment in the Union of India and Others., -vs- V.V.P. Limited & Others was passed which is reported in 2020 SCC Online SC 378. By the said judgment of the Supreme Court, the judgments of the High Courts interfering with the Noti....