Gauhati High Court
Page No.# 1/4 vs The Union Of India And 3 Ors on 26 May, 2023
Page No.# 1/4
GAHC010018192016
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/3565/2016
M/S. BRAHMAPUTRA CARBON LTD. and ANR.
HAVING ITS REGISTERED OFFICE AT INDUSTRIAL ESTATE, NEW
BONGAIGAON, P.O. and DIST.- BONGAIGAON.
2: SANJIB KUMAR BARUAH
S/O- LT. D.P. BARUAH
LANE NO. 2
ADARSHAPUR
KAHILIPARA
GHY- 19
AUTHORIZED REPRESENTATIVE OF PETITIONER NO. 1
VERSUS
THE UNION OF INDIA and 3 ORS
MINISTRY OF FINANCE CENTRAL EXCISE, NEW DELHI.
2:THE COMMISSIONER OF CENTRAL EXCISE
GUWAHATI COMMISSIONARATE
BHANGAGARH
G.S. ROAD
GHY- 5.
3:THE DY. COMMISSIONER OF CENTRAL EXCISE
DHUBRI DIVISION
DHUBRI- 783301.
4:THE ASSTT. COMMISSIONER
CENTRAL EXCISE
DHUBRI DIVISION
DHUBRI- 783301
Advocate for the Petitioner : MR.A DAS
Page No.# 2/4
Advocate for the Respondent : ASSTT.S.G.I.
Linked Case : WP(C)/3572/2016
M/S. BRAHMAPUTRA CARBON LTD. and ANR.
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
COMPANIES ACT
1956 AND HAVING ITS REGD. OFFICE AT INDUSTRIAL ESTATE
NEW BONGAIGAON
P.O. and DIST- BONGAIGAON
2: SANJIB KUMAR BARUAH
S/O LT. D.P. BARUAH
LANE NO.2
ADARSHAPUR
KAHILIPARA
GHY-19
AUTHORIZED REPRESENTATIVE OF PETITIONER NO.1
VERSUS
THE UNION OF INDIA and 3 ORS
MINISTRY OF FINANCE
CENTRAL EXCISE
NEW DELHI
2:THE COMMISSIONER OF CENTRAL EXCISE
GUWAHATI COMMISSIONERATE
BHANGAGARH
G.S. RAOD
GHY-5
3:THE DY. COMMISSIONER OF CENTRAL EXCISE
DHUBRI DIVISION
DHUBRI-783301
4:THE ASSTT. COMMISSIONER
CENTRAL EXCISE
DHUBRI DIVISION
DHUBRI-783301
------------
Advocate for : MR.S K MEDHI
Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA and 3 ORS
Page No.# 3/4
BEFORE
HONOURABLE MR. JUSTICE DEVASHIS BARUAH
ORDER
Date : 26.05.2023
Heard Mr. K. N. Choudhury, the learned Senior counsel assisted by Mr. A.
Das, the learned counsel appearing on behalf of the petitioners and Mr. S. C.
Keyal, the learned Standing counsel appearing on behalf of the respondent GST.
2. It has been brought to the attention of this Court that the issue involved
herein is covered by the judgment of the Division Bench of this Court in the case
of Amalgamated Plantations (P) Ltd. Vs. Union of India reported in 2013 (2) GLT
413 wherein it has been held that Section 11BB of the Central Excise Act, 1944
does not exclude claim of refund made in terms with the notification dated
08.07.1999 and therefore the petitioner would be entitled to interest under the
said provision on the excise duty refunded to them.
3. The learned Standing counsel appearing on behalf of the GST Mr. S.C.
Keyal, submits that the department has preferred an appeal pending before the
Supreme Court which have been registered and numbered as SLP
No.016322/2018 and the same is pending disposal.
4. The learned Standing counsel for the GST further submitted that the
Division Bench while taking into account similar issues have directed the
departments to pay the interest on delayed refund to the assessee within a
period of 2 (two) months however subject to an undertaking to be given by the
assessee that in case the revenue succeeds in the said SLP, the interest amount
paid under the order shall be reimbursed to the department.
5. Mr. K. N. Choudhury, the learned Senior counsel submits that taking into
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account that a question of undertaking has to be given, it would be appropriate
for the counsels to take appropriate instructions from the petitioners as to
whether they are willing to give the undertaking.
6. Accordingly, let the matter be listed on 29.05.2023.
JUDGE
Comparing Assistant
