Gauhati High Court
Page No.# 1/3 vs M.K. Jokai Agri Plantations (P) ... on 1 September, 2021
Page No.# 1/3
GAHC010067862021
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No.: WA/160/2021
THE UNION OF INDIA AND 3 ORS.
REP. BY SECRETARY
MINISTRY OF FINANCE (DEPTT. OF REVENUE)
NORTH BLOCK
CENTRAL SECRETARIAT
NEW DELHI-110011.
2: ASSTT. 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.
VERSUS
M.K. JOKAI AGRI PLANTATIONS (P) LTD. AND ANR.
REGD. OFFICE AT VRAJ 62/13
PROMOTESH BARUA SARANI
KOLKOTA-700019
WEST BENGAL.
2:CENTRAL BOARD OF INDIRECT TAXES AD CUSTOMS
DEPTT. OF REVENUE
Page No.# 2/3
MINISTRY OF FINANCE
GOVT. OF INDIA
REP. BY ITS CHAIRMAN.
3:HATTIALI TEA ESTATE
P.O. CHABUA
DIBRUGARH-786012 BORTH THE RESPONDENTS ARE REP. BY MR. ASHOK
SANGHAVI
ASSTT. GENERAL MANAGER- FINANCE AND TAXATION OF THE
RESPONDENT NO.2 COMPANY.
------------
Advocate for : MR. S C KEYAL
Advocate for : DR. ASHOK SARAF appearing for M.K. JOKAI AGRI
PLANTATIONS (P) LTD. AND ANR.
-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.700/2019, 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
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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 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
