2023 (12) TMI 116

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Per : K. ANPAZHAKAN : Four appeals have been filed by the Appellant M/s. Godrej Consumer Products Ltd. against the following four Orders-in-Original passed in respect of their four units mentioned below: 1. E/75476/2014- 13/SR/COMMR/GHY/ 2013-2014 dated 16.01.2014, unit at Mini Industrial Estate, Kalapahar. 2. E/75477/2014-16/SR/COMMR/GHY/ 2013-2014 dated 16.01.2014 unit at Lokhra . 3. E/75478/2014 -14/SR/COMMR/GHY/ 2013-2014 dated 16.01.2014 unit ADPC Kalapahar. 4. E/75479/2014-15/SR/COMMR/GHY/ 2013-2014 dated 16.01.2014 unit at Bamunimaidan Industrial State . As the issue involved in all the four appeals are the same, they are taken up together for decision. 2. The Appellant is engaged in m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ated 13.01.2012. Thereafter, the Hon'ble Division Bench of the Gauhati High Court vide its order dated 20.11.2014 upheld the order of the Single Bench. Aggrieved by the said order, the department went for an appeal before the Hon'ble Supreme Court. On 22.04.2020, the Hon'ble Supreme Court in the case of Union of India v. VVF Ltd. & Another, 2020- VIL-14-SC-CE, upheld the validity of the amended notifications issued to curtail the benefit of refund given under the area-based exemption notifications in North - Eastern states. Thus, the aforesaid decision has the effect of reinstating/ restoring the Notification No. 17/2008-CE and 20/2008-CE, which was originally quashed by the Hon'ble High Court of Gauhati. 3. The Appellant was under the i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... observed that the Hon'ble Apex Court in the case of VVF Industries (supra) has clearly held that pending refund applications ought to be decided in terms of amended Notification, which were impugned before respective High Courts. Thus, in view of the decision of Hon'ble Supreme Court in the case of VVF Industries, the right to apply for special value addition, as bestowed in the said Notification, was restored and available to the assesses from the date of decision of the Hon'ble Supreme Court. The Appellant also placed their reliance on the decision of the Hon'ble Gauhati High Court in the case of M/s Jyothi Labs Ltd. v. Union of India reported at 2021- VIL-591-GAU-CE, wherein it has been held that application for fixation of special rate....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orted in 2020 (372) ELT 495 (S.C.), has held that the pending refund application shall be decided as per the subsequent notification/industrial policies, which were impugned before the respective Hon'ble High Courts and they shall be decided in accordance with the law and on merits and as per the subsequent notifications/industrial policies impugned before the respective Hon'ble High Courts. The extracted of orders of the Hon'ble Apex Court is as under : "........... subsequent notification / amendment in the original notification did not in any way alter the basis of the original first notification of 2001." ".......... once it is held that the subsequent notifications/industrial policies impugned before the respective Hi....