2024 (2) TMI 301

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....r appropriate Writ, order or direction to declare Rule 5 of the Cenvat Credit Rules, 2004, enclosed as Annexure-A as being ultra-vires the provisions of Section 37 of the Central Excise Act, 1944 in so far as it prescribes conditions or restrictions or limitations or safeguards for filing refund claims; (ii) Writ or direction in the nature of a Writ certiorari or any other appropriate writ or directions to quash paragraph 3(b) of Notification No. 27/2012-CE(NT) dated 18.06.2012 enclosed as Annexure-B prescribing a time limit for claiming refund of cenvat credit as being ultra vires the provisions of Rule 5 of the Cenvat Credit Rules, 2004 and Section 37 of the Central Excise Act, 1944; (iii) Quash the impugned order Nos. 2....

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....ing aggrieved, assessee is before this Court. 4. Shri. Alur submitted that the Original Authority has rejected the claim solely on the ground of limitation and the same has been incorrectly upheld by the CESTAT. Placing reliance on mPortal India Wireless Solutions P. Ltd., Vs. C.S.T., Bangalore 2012(27) S.T.R. 134 (Kar.), he submitted that under similar circumstances, this Court has allowed the appeal and directed the Original Authority to decide the correctness of the claim. He also relied upon Bellatrix Consultancy Services Vs. Commissioner of Commercial Tax, Bangalore 2022(67) G.S.T.L. 59 (Kar.). Accordingly, he prayed that the matter may be remitted to the Original Authority. 5. Shri. K. Chandan, for the Revenue submitted that the....

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....ited Vs. Union of India W.P.(C) No.13968/2021 decided on November 6, 2023 (Para 18)  wherein, the Delhi High Court has extracted Apex Court judgment in ITC Limited Vs. Commissioner of Central Excise, Bombay (2019)17 SCC 46. Placing reliance on BT (India) Pvt. Ltd., he submitted that once the returns are accepted by the Tax Authority, if the refund claims are rejected, it amounts to disturbing the assessment orders. 10. In BT India Pvt. Ltd., the Division Bench of Delhi High Court has noted the Apex Court's judgment in ITC Ltd. In ITC's case, it is held as follows: "41. It is apparent from the provisions of refund that it is more or less in the nature of execution proceedings. It is not open to the authority which processes ....