Gujarat High Court
India Medtronic Pvt. Ltd. vs Commissioner Of Central Excise Customs ... on 25 July, 2019
Author: J.B.Pardiwala
Bench: J.B.Pardiwala, A.C. Rao
C/TAXAP/92/2019 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 92 of 2019
==========================================================
INDIA MEDTRONIC PVT. LTD.
Versus
COMMISSIONER OF CENTRAL EXCISE CUSTOMS AND SERVICE TAX ,
VDR I
==========================================================
Appearance:
MR HASIT DAVE(1321) for the Appellant(s) No. 1
MR NIRZAR S DESAI(2117) for the Opponent(s) No. 1
==========================================================
CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA
and
HONOURABLE MR.JUSTICE A.C. RAO
Date : 25/07/2019
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) This Tax Appeal is admitted on the following substantial questions of law:
"[A] Whether the Tribunal and the Lower Adjudicating authorities were in error in law, to apply the provisions of S11B of the Central Excise Act, to return of amount, deposited during investigation, when the same was further already confirmed in adjudication not to be Central Excise Duty?
[B] Whether the Tribunal was in error in law to deny the refund of deposit by applying principles of unjust enrichment to the same?
[C] Whether the provisions of S.11B apply to refund of deposits?
[D] Whether the Tribunal and the lower adjudicating authorities were in error in law to apply the ratio of the judgments of refund of duty and its principles to the refund of deposit?
[E] Whether the Tribunal and lower adjudicating authorities were justified in law, to deny the return of deposit in the facts of the present case, in any Page 1 of 2 Downloaded on : Sat Jul 27 00:50:15 IST 2019 C/TAXAP/92/2019 ORDER manner, after all these years?"
Post this Tax Appeal for final hearing on 8th August 2019. In the meantime, Mr. Dave, the learned counsel appearing for the appellant shall furnish one set of the entire paper book to Mr. Nirzar Desai, the learned standing counsel, who will be appearing for the respondents.
(J. B. PARDIWALA, J) (A. C. RAO, J) CHANDRESH Page 2 of 2 Downloaded on : Sat Jul 27 00:50:15 IST 2019