Page No.# 1/3 vs M.K. Jokai Agri Plantations (P) ...
2021 Latest Caselaw 2027 Gua

                                                                Page No.# 1/3

GAHC010067862021




                      THE GAUHATI HIGH COURT
  (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                              Case No. : WA/123/2021

         THE UNION OF INDIA AND 3 ORS.
         REP. BY SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF
         REVENUE), NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI- 110011.

         2: ASSISTANT COMMISSIONER

          CENTRAL GOODS AND SERVICE TAX
          DIBRUGARH DIVISION
          C.R. BUILDING
          P.O. C.R. BUILDING
          DIBRUGARH- 786003.

         3: DEPUTY COMMISSIONER

          CENTRAL GOODS AND SERVICE TAX
          DIBRUGARH DIVISION
          C.R. BUILDING
          P.O. C.R. BUILDING
          DIBRUGARH- 786003.

         4: CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
          DEPARTMENT OF REVENUE
          MINISTRY OF FINANCE
          GOVT. OF INDIA
          REP. BY ITS CHAIRMAN

         VERSUS

         M.K. JOKAI AGRI PLANTATIONS (P) LTD. AND ANR.
         REGISTERED OFFICE AT VRAJ 62/13, PROMOTESH BARUA SARANI,
         KOLKATA- 700019, WEST BENGAL.

         2:BOKEL TEA ESTATE
          P.O. LAOHAL
                                                                       Page No.# 2/3

             DIBRUGARH-786010
             BOTH ARE RESPONDENTS

REP. BY MR. ASHOK SANGHAVI ASSISTANT GENERAL MANAGER FINANCE AND TAXATION OF THE RESPONDENT NO. 2 COMPANY

Advocate for the Petitioner : MR. S C KEYAL

Advocate for the Respondent : DR. A SARAF

-B E F O R E -

HON'BLE THE CHIEF JUSTICE MR. SUDHANSHU DHULIA HON'BLE MR. JUSTICE MANASH RANJAN PATHAK

01-09-2021

The matter is taken up through video conferencing. Heard Mr. S.C. Keyal, learned counsel for the appellants. Also heard Dr. A. Saraf, learned senior counsel for the respondents.

This writ appeal has been filed by the Union of India challenging the order passed by the learned Single Judge dated 29.01.2021 in WP(C) No.702/2019, by which the learned Single Judge has directed the Revenue to give interest on the delayed refund to the petitioners (respondents herein) after due calculation. The learned Single Judge has relied upon a Division Bench judgement of this Court in Amalgamated Plantations (P) Ltd. -Vs- Union of India & Ors ., reported in (2013) 2 GLR 732 as well as on the statutory provision, wherein it was held that whenever refund is made belatedly interest is liable to be paid on it.

The contention of the Revenue is that Section 11 BB of the Central Excise Act would not be applicable in the present case as it is a delayed refund of certain exemptions and will not be covered by Section 11 BB of the Act but at Page No.# 3/3

the same time, Mr. Keyal, learned counsel for the appellants has very fairly submitted that the matter is indeed squarely covered by a Division Bench judgment of this Court. He would then say that in a related matter a SLP [being SLP (C) No.016322/2018] has been filed before the Hon'ble Apex Court, which is presently pending. He has, therefore, submitted that he may be allowed to withdraw the writ appeal, subject to the decision in the SLP.

Mr. Keyal has assured that the Revenue will pay the amount as directed by the learned Single Judge in its order dated 29.01.2021 but that shall be subject to the decision of the Hon'ble Apex Court in the pending in SLP (C) No.016322/2018.

Dr. Saraf has no objection to this.

The writ appeal is dismissed as withdrawn subject to the aforesaid condition. The revenue shall pay the amount within a period of three months from today. However, the interest payable shall be subject to the outcome of the aforesaid SLP pending before the Hon'ble Apex Court.

                             JUDGE             CHIEF JUSTICE




Comparing Assistant