Commissioner Of Central Excise vs M/S K.V.R Constructions on 18 November, 2010

[Cites 2, Cited by 0]

Karnataka High Court

Commissioner Of Central Excise vs M/S K.V.R Constructions on 18 November, 2010

Bench: Manjula Chellur, Aravind Kumar

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- .. 4' ".A;:sm§§g:1t [By 83%, Ra.gha%;rzﬁra7:,--,Aﬁ1ar, for Sgri"1'€,E.E}m..a_3a§mr§ 633:2} 3 f¥sf.1{33, 35*? i97fT,.§i:rr¥ Heuéin Emma H Vv . Hm2éi§z1v'--§?E$€aﬂ, {fiaoor M"x%r< _S5§:;¥.R;Eal%nbramam' $5 , , . Empﬁntiant 33%;' $5 'sfﬁmyak ﬁmmcfmtmg ﬁgdvang} "§'hé~s¢ Emit Apgﬁals arc ﬁiaé, Ugzder Saciiez;-; 4 0f 1:333 Kmmtaka High Ceurt Ac: gérayim 'ma éset asids the arder Eaﬁwd in tha Wm; ?etitiQr: §'§$'E§'?"?'3/ 2'-{ES éataé 11,fQ8[2ii>i§§.

"3*has¢ Appéais {taming far Ezearixxg ﬁzﬁrzﬁzicz ﬁwﬁmj, J1, cieliwrw the f91Emv:i:1g:-"-.__ "

JunamEﬁ§"~ The Revenua is mfaréT--Li$.."$I§er " L' :3? the iaamed Smgie ?s7:*§.§: ﬁetitiaﬁ f%':::.16'?i?3 ,1 2%§. ?a:ﬁ§.=;s'A' this appeai $3 per ihair ra:,rr_.¥§;:Vi;f1 x V'

3. ﬁenstmaﬂm ia a Sﬁﬁﬁirtiﬁiiiéfi' sersricaa ﬂﬂdﬁf' categafry ,'i.'.?»c:}:::g;$V§i1?§z;<:%;'f§i§z: af Rasidantiai Compiax V, ,_,[Sje§'#§ai::fae'f the Servica Tax in axzjwrtzianca " W94. They have undertaken tha 5:7 4/ Bf febllawing warts an behaif Qf Slzri mighunghmmm shiksmm Seva Trust 'sy viztzxﬁ cf A agéﬁemamt éaicé §'?.1§.2Qa4:»~ a} ﬁﬁdiﬁai mﬂﬁgﬁ hf 2%£M3 E-iasgitai 3 C1 8631*'? Engzm-ﬁring camikge dj SJEIT Engmearixag Bays Hzmtai

3. It is aims mm: in dispéxte that seizwziccrfefx came ta ha gem. in accerdance with the P'i:1;s't;:':¢fe;_~"

£394 far the sarvima rendered far tha a?3z#:f5f:'.:fai§gi't..bj;%L:"

constructing amve buiidixw far:=::1a1-péériﬁsdsi £9 Fbbruaxjy' 20% and 1s!£a.y 2§:§$éV"':::$V'Fsbriiia1f§§...V2G§3?V. ﬁuring the mcnth sf Mama _2§;;1&a§kkpe::ﬁeme§ fgjéed ma refunci appiiaatiana _ whiah were reczaivacé 'by m-231:3 goeaa santendizzg ma: gaming V%xa+21:c:: was mm by {ham wag {Q a ﬁ0.n4pr¢ﬁtAA~--§1§ n mid they ware mt sggazz in the light, cf thﬂ Circular dataé 1'.?;Q9.2GG4 and ssaught fer ﬁéervice Tax gaiﬁ. Tim ksaimiant """'--._VV{'ﬁQm§¢.mi$:%§Gn:ar Qf Qentrai Excise by srder dated ELQGQ8 cama ta 3; aionrshzsimz ma: ammmt paid by T them is met sezviga zax, but it was in the nature cf % " aeposiz with the Depmmenz. He aim new that amgums Cﬁﬁﬁﬁtﬁé ermrzsaugly ézavg t-zji"*.Tbe ratmﬁaﬁ ta thé csmamed mmcén, E1;:,_:~'};';c:33;§.=§:i:_;r :';:f:',"

regestad the reﬁmd claim an the "

appﬁcationa were ﬁiad beyond the .' pregcribcé Lander Scctigm 13;}.-3 194% {far $12911 refariﬁd ta':

4. Eeing 'j .:§r::i_e:r,, petitianar preferred an aprggeai bgféiﬁ' mppcais} in Appea} Qréer of the a1,_2.'£_.A§13s:;%;'Vi?.v1V.',§§V_ é:c1<:i« tha appeal by etrsrclar dt. 3?} 3 Ehc mjectimn of the appeal; the ;ie°1£i$;?ic::3;$r"' am Writ Peman N€;.16?'?3/23139 msra Single Judge aeelcing setting aside i".§.t:V"ér: §¢':" tfiﬁaéamzniwiamer géppeaisi and far rafuné Lg: s5;vj@Ta$; mid;

% ' * 5. The: Eeaxﬁéd singze Judge by refarririg ta M_.jA"'$%e.§t.i§n 113 sf Centrai Excisa am 3.944;. mm that ééctiszz 3; 38 'm mwyii.-tabla aims amaunt paid by gaetiﬁenar was mm: a duty mid $1" ﬁepesiwﬁ and it was heﬁ in be ﬁﬁpasit with tha da t axzﬂ mt duﬁy». It was abs mm mm was 13$ amemsity fer ting am' he seanzm 2:3 ef the Am, Azzcardzrg' Singja '..:z.¥.&.gﬁ§ the exams: at' tin arié ﬁspﬁﬁaﬁe:-: Triﬁuﬁ ma :*&po:1§e2::.t was ¢rmn¢ariis §.z= it 3339" Welmsa' I V cf skim mwﬁ tha aﬁffckr rizéatirxg Es aagﬁzaz was 1:515 mmmmmhae :1. Tm fha amunia beyoné twe mm ﬁam by the saié cruiser} 3 ma qumtimxim tixe wider at' the . V~ ta €313 aymiiants, the Lmmi _ ﬁizfgla mtally mnkmmwueﬁ the raﬁn an 5}} rcfuxiéi mama bf; mt ®§Iﬁﬁ {Em saga aef imam mm «en. awn as mug mpartﬁﬁ ix: 1997 rag) 31.1: 24? ac, which zays Vﬁown the garameters af enterisinirzg ax: agplicat-§a;::;:1' Sactiﬂn 1 13 ar the Cgntrai Emma Act, mg. A -If % '2'; ﬁicsarding is the Bepartmcni; {mac the ameznzm aréA.;p'a§.d 3-.T;"s"'v'5sz;gf:§§i.:;e§j';t$3; L. by virtue Qf Sectitzn 3:3 e£ FL;«":i%;1,a;;¢e%1§rs34, the agspiicatien sf gcmag inter play. Thercfereﬁ any "":9a3=;fi1ndcci hm to ha in _$j.s€§;ﬂ*r;=<r;.fj Central Exaise ﬁat, m§as§e_%éﬁé;=r§ 4?he ﬁ.év;t'::z*<: er the tax gaid, and the refund Eiazgta Srsctzion MB {pf rm Act, Her1;.j§e,"1<;,23 catgtéﬁés v€t:§1a§ amass; the refund slaim is tims prmmbea under Sacstian 3 13 of ._ft§.¥s°ﬁ.-Bmdent caulé net ham had {ha baneﬁt g af rt;?: f;:;i:ﬁi'Va§:'"::he ammmt and as &. matiar ﬂf fact Farm- VV V' "'..jL_RAApre§cVI;)'.bed far mfund $1' amaunts under Secﬁon 3.15 ' tﬁif Air: was ﬁlﬁ ﬁg; the rmpmzcient £11 73118 instant case VV V as $23.32: he mntends ithat ha}? 81711333 Judge erred in haiﬁixg Swilﬁ aa izmppiizzabiﬁg '§'"1":er&fQ§°e, ha prays far {ha carder ef the: iemnté Siﬁgia Judge 13:3 he sat asitia hy uphaiﬁing the asréar af aha &p§«£ﬁ,1&ta authaﬁgyﬁ 8, Ha alas cantenés that '&§..x:§r£u¢ "

3 {:3 gs; of the mg there is s{:»:ttiir3'%3* Appenaze Triburxal. Themfcgg; mg 23.1;-::kk%§}ati1é:e;:1%k :£':£se1f" A % was rm: m&inia.tr71s.b1¢..V.iE;iﬁ §£*é1;x*2&:.i{ien§ Em relia apex}. tha jzzégmﬁixi 'Q?' jggiﬁpfemg Qcrkxri in tha case cf; V. $313 rum :¢pJcgs£gaé%i;£ g2kﬁr1a3 3. we :19. Earned Senlmr Qtzzxrmsei fer p«at,}2ti5»:*.a$::'~va3sj;a:§-_$a:°§e"e«iéissrxtezxﬁs that as 143113 as she V' b3:.......i:I:c raapcsndtnt was an ammzrzt /"

* m':a11¢:ct¢d. in amarﬁaimc with 121:

jfixsen Section 1 13 sf ma Ceritra} Excise Act v.%ppiy mé if saw the amsmunt yaici by the : 's:'ft~.:$;r: :ém:¥s¢r;t is eutaiicif: tin §r§.3I'V'iﬁ'$¥ Qf Sgctian 113 ef ...§?§e Est, mane af the prsuvisimns sf Sestéari 1:8 9f the Ag: ineiudﬁ timc kiwi $32233. appig and ﬁzazﬁfare amnsnnts in qaestinn mfg gram maﬁa: mistaim as szmh it mam: be cansausd as duty ytaid. V. the mme, ha wmizgarzda, Sasctian, 1 1B {if K an attraactgd. :9; 'km Esta sf the * , :9. ﬁgwﬁdim to ad Cﬁéiiﬁaeij fa: k % the pcﬁﬁazzgr, .--%'j1}§ €§€3§€ﬁ'£.. tax in qusmstian ﬂea the amscxums paid by the p§'§'§:%;f:t§r as aiaim far rsfand af Seating: ?. 13 {if the ha reliem men.

the judézﬁeni cf Cimzrt in ma caw af was (221; 21:: we may, '7(émdin,a1£ Beach 9:' "\C'-.

High mm in am: mason VV _ §a;i533?i§m9 in the cage csi' 3&3'-1 ant Vmhtt mm. 2m.s.2@@9 mﬁ gmmenz cf 3 this ﬁﬁurt in the cam 0fC aiﬂcwal E::c@ Bin» m 'V. R% 1% Pvt. rm. raparted in 29% --i306} mgr 9% ﬁiazi.

EL. We have gem é:»f aéxtharitiag sf the Bcpartmamt 55 Singie éudge; We Iware 't1A§§;£e'£:e§1ig.--'i€,;1V"'L' reiiad Lzpen by 'bath 'é;::u1"}armi011s ccnsidaratian to the subgrrﬁigfgiégis _.ﬁ;a;I5;:af}<'.'g.Ve. ':a:f;.;f$, the Bar. :2. f&é%, iastai ammzxzt Qf 1%s.1;2é.%,¥3;$§'§9 i aﬁrsrice tax unﬁcr diﬁérﬁiit "'§T> e;1t§vea' :3. February QGS3 and Februm; 'ﬁbt in éispute the atiaxlﬁ' {mﬁons ,?:1'1t dataé xsmagaaa ﬁzmﬁudaa the iéézjfisfruatiaans which are far the use sf ar institutierw being %'{£}.'t1i$h$d saieiy th;e * educazionai, relimus, ahaerimbia. health! ms philanthrepic purpesgs and mat far tha ...§1;i*m$a 5:' pmﬁt, am rm: taxable Ming nan- mmmarﬁial in xlature. it is 3.1% me: it: dispute that claim Qf tha rcspsnﬁacnt befere £1115 ceﬁacmed azztharity 333191113 re;-zfund sf the abme mid amaunt "was based an 1:213 shave circular mam :7x§9.20a4 an the this: fix ﬁﬁﬁﬁﬁw am m3:1®2*a§ far a__.--:::1€§f:#.§5r§fi§. a§gaz151mﬁe:*:. "E'he <:1epar£maa:is5a3.s_;2: nqsé K "

servings reﬁdered by the eonstxuatiarns mi' asevgrai As5;ta,tcc%.V_a$3;©:=:§§é""i:3":%hc " L' tram, Wifxich is 5; nan-fpxfaﬁt Qzgszﬁigizéitiﬁn, hanceg a 11011-

pmﬁt sﬁnsiee is nest " ' " §atiti&nerT5 abave: said amaunié' wars 3 mistaken imprmsican that 13163'. i'?$*Esm amzh $&I"§"§.€$ tw and £213 ' "" ' "mad: by them was rem: charggd by ﬁﬁm this parser; m vﬁmm they . ranéereazi sewge. In sther svorﬁ, a;::c0rdiI1g to menu, H K gaid mm 331% amaunts tsndar 9. miatakgxx that they were liable Ea pay wan timugh .i:§ z§y am mat liabia ta payby virtzie Qf=§IiI'£.:i1ﬁﬁ1' dated 1?.§§.2{1)§4i» md azcmrcﬁmy saught far rafumé. :31' this aaié ameuztxi.

1%? Whiia adjudicatizg 'aha refamci swim af gatiiiamr} the ad} , autimm cazxtentimx ef patiﬁamr ma lmié the by peﬁtéianazr ware mi: mm ie__£z3,__s;.ers;i7c§£3" £35 1"' V matter cf fact, the arm: 91' tin: 'i' t . af Qcntfai Exeiw éatctd 19.b1. §';*.:% Gﬁ«Si' "T?r:z.s as g; cm arr the zrwt? uféfzf 2.1% sf $r'gar£%at% hem __ far rim mﬂiaanaly, Iwalth, 93"

me Bawd am ammu-

.s'a..s&z;wpm¢ mm 27.99.2994 is : is not ﬁmxﬁta in mm':

«mtd ﬁn swan: in an: Rwﬁe $3 9% amg suntan tan: and ha km @451' it Sérm 2113 a t csaﬁectaé by the thia mrmnz wouza mama , '_,._§§§t"é'i,'§ '3 3%: mﬁacteé mﬂfwzzi a@ _ {$1-@1*eamsz£pp£§g :.£.§;g2}t§} ﬁ k "°§'ha gran: af tI1§:~ *~f'i§m§é§s:::s1er§ ciaariy iuéieams that amauﬁ cm. is mat a. sentisg af & depiasit wiﬁ: iizxa = if .' gtaitm that amcuﬁt eailectgd 'b3r_Vth.:séVV'€}:e§%§?:%i*§:i'in:nt mam mt gayabla by the amant wars!-.§.d rwmhle the witimut any auttwrity af Law. In smug!' ' adjudicatizsg a.ut§mr:'ty awn' aw gmid mile? mistaken nazisn as 'Eerszice ' mt iﬁfagrt. 'serving tax" mt Wm an1y'ir.L tires _3:;:i:t3.:xe $1' dammit with that ﬁawmmmt azxd Gevarnmeni had rm autharity £3 milect thc safe? amauni, Saw far as the actual amt {sf mpaymmt, he spines that Secztian MB af the As: appiieg and tharefare c;a}:1c:§:..1des that aonditim; cf ﬁlixxg within an: year ﬁvm ma relavaxzt data 23$ z1};>:¥. xzaith as per $32,} 13 arid hxezzme. 4 V entitiseé far the refund at' the "

:3. We art net cazéﬁxfzgagi "€S2i1V1V:Iff£ £36 tathaz' msriéiﬁam cf Sectiezi ééf 'g%;§':%;'?ags$.usa it 31$ mart thﬁ cam sf th§A'a;;rpeiia;$:'i~ the burden sf an atlaer permn. As 8;.

matter Alcs1.'j_fa.;::t,' in {bias agxgeai reveives arazgggiqi Like" 0f the very appiicatiﬁn ﬁleé csf ma {lcmral Exeigt Act and aypiiaa to the facts cf mg prwent saw Lk at. aha ragga; afmasmaz zmausw ummd er. India. iatipragﬁ, the questirssn W53 with ragarﬁ ' '$3-.} ramﬁﬁ esf éﬁanzzrrai Exciaa and Suatems Buﬁaag I3:

- " heié. that aii glaims am-map: Whwa §.§"§?§r" is hsigzi ta ha uxzcmigtituiienafg is :9 be prcfzztrreci and aﬁjmdicatad apes': unéer Seéztimz IKE caf ms Qcntrai Exciass Act? 2§%§ er maﬁa: Secztisﬁ 2?' ﬁf €315 Cuaittzma fast, :96? ma subjaect is slaimani. that bura§g§ﬁL_'§f duty has nsfst ban pasaeéi at: '£9 a third circumatazmm, 2: am held, 21% A' duty is mmnmmmable. It alség that jzzrmdz' "avian of High Czaum Qf Supreme Cami under*'A;'tia}£"Z'§;; j:f.%ﬁa2a§1':$Aﬁiiaﬁécted by the pmviaians ﬁf Sec:'ci:3'ri was furthar rigid that c;*;2r;:';.%¢§:ncé§; €;s;i1r£:"'s;2'11i;g;VVVf'cxamiﬁng the juriaziéziazg articies, ~a:§32 have: due regarﬁ intent maxi}? sated. by the .__9f £i1g......§g,~t. and thc: writ petizicsn wauid ggaggaiaerad and r:1i&pes.e:c1 5: 31:: am light at' cf Secﬁsn IEB :}f the ﬁat.' It hazs been hesxa :2;g§z;+eiz: ma: pmm undar Amaze 22:5 has ta m "ie,3::e:r§§s,¢=:i ms cﬁéctuatc the rcgimc sf law aﬁﬁ net for V..&§*3:'mgaté:1g. it, as the pewer zmglar iirﬁicie Qﬁé is mnceiveé :3 saw: the ands; 0:' law arid net tax traﬁggress thcm. At paragagzah 113 sf the said; judmagt, they Clﬁﬁify tkw varieizs refund c1&.ims_ Eats threﬁ ﬁﬁllﬁﬁ GI" categariesr a} T3}: lavy is unmsnstitutianai-autaifﬁéé pmvisions sf the {I)_V»£§.€i§. "£3.'s:. U .V:1's:t acmxtamplateé by the Act b _ A_ V 1:23 Tm Law is 'based G'? mi1ﬁr:é.:::gtﬁi§?:i<:%:: Wmng Gr e1'I*aneoL1sV{E){:.I3;r3,;tez'§"r:3:ta;'§i;ﬁ2%:3 £i?1'e relavant proviisimns g§ki%mek% "R2415;-*5 01' Eiatiﬁaaﬁexxts: V ._fs}1m:r;r the vita} arr ﬁnmamﬁﬁiai €51' tha act at by iniiviizsisgﬁmix'§f.'ih§:.:V§1J11ds.menta1 $.~f3' giciiésigi 1:;.'mee::i1z1*e C) feiigtalm' Q? Evy O1' impositian W83 __{ZII3L""~wz.1;1cr_>i1s;:i': 1itiné:rn'a1 at iﬁegal or net " g%__§.§5v:ig_ibie A'1':?;t1v....1.z=;e.t.&.7 {withmut juriadictisn} and, in a prcaseeding initiamd not by ' __ fga5i"a'x:u1e:r assesses, but in 5.

§rargé.£*édir1g by game ether " géfgaassee cithsr by thc High ﬁaurt €333 the A Suprenm Cami, ﬁﬁﬁ as war: as the 8§$-$3366 Qama ta lcrww' 9f the judment VT f ; gumuin ma gcrind ant' ﬁmitaﬁenj, he 16* astian for refiznaﬂ cf the tax gaid by him, due ta mistaka af Eawg Afte: referrixg seaﬁsral judmants and Section mg 8-5 3. 13 at Qentral Exc;§$;é'-.::.Ai;t; & garagraph 13'? cf the said have mnclazdcdas uradsrzw . A " ' A ' .' V '23?: Appging zgag mm to §8 that raﬁznsi sf of mm be mds pmvisfens af me An: $2.3 3&2; as the by w@ sf 3'z.:if£ arr 225 wig rm: bra __ any 9mm' Emma Ar:

Aisf suit 92' a pezttwn under 5236 af canstﬁutian is mamiamabie % km levy or mzer wh;-Zn}: is £32»:-rm; mad .7 _ 'ér or wttiwut juzwchctmn arzd/£2? $2 aaﬁas aeveared by pmgesiﬁsns : ;va_k(i), {3} {4} and (5; in ﬁuiamIw£'s 'r:2a3e, as ézgzamea ave, as me pasged azzisids the Act and uitra 39%. &;;ch maﬁa am? he gazﬁwwd ﬁg the ﬂaw-as' Em mm' the 1'?

gyduw and ﬂtaci crf izbvmrien pmvided by ﬁw speczjﬂc stwuie wig ham rm aypﬁicatéara. fcagecmr z:::f Cfentmg ﬁmigeg Ms, mam m-epasaa-aw szzgm ;*% ~§.--:dV,. ___' .i gzgss {.37} Si}? #3? {sc;L&%%Lj:93sF% * ﬁigp. S952' 533}; Esmras ma: 2;; -.§;3zia+};:

& am. {.2 $94 supp (3) same: 85} Ease .fz*2 wzd aﬁer £,~'T¢r.. EVIEVI ageci Secﬁon 22 0f prazrisians af L#r%#ca:;§z3$z_«"g?$ ¢% fag answer ta: broaﬁr ﬁamg «"% \ ?2 1:59;?' tffnis judarmt m umm~nm W hprarvfsvéa-:r_zs of the Act:

£31" the .e%.c£.'-

In the ﬁz n afzzze £3z'm1' 'iﬁsvzwt barred. The caggnézsedpargr can %k 72 afzhe Catzttrcact ms, fﬂe a. peiftian unwr zérticie 22$ 9f the '®: n and pm for appmprfiatez reiiej' af reﬁmé withéi the pmhd sf V" "§érraizat£5n pravﬁeci' by 3% appragrima Law. {ﬂzlabmfg casqs-aeptraj - para :32 - gzzlazzw {3} azazé fégg' 18 1&9' Yat anoﬁmr grctzmd raimd; by Rawnue is mgarding :12? wﬁt Peiitian ea;

gamma that altﬁlﬁﬁiﬁ mmwy 9? aypaal u:2§;§;;f_ 2 Emcee: @efC,E.Act, :3 available and Q aamm writ jurmﬂiciian cammt §_.£:2*<:kg:é%' 'V awn the decialimn ef sgr$gw§§:%%m:§%:}Q§:, ' é % judmant mligd upﬁrx by tI'1'é* 1:31;? ayrpeilanis in thsa »*.:a;:§ge:f":..$£' V. saxymm ragnaa §;.~!ma;'n:'ng ta mainmiuabiiiﬁ§§':;s%s%;'i:£;:'*p»é€,if§é0;;§' 226 6f the Ccnstiti;t§s::;n.,.V ta agave, vritiz than pmpagézims __'t;hc abave aiiadz ﬁzdgmant 2:135: Wheﬁazér. __$lf;ém.§:e1m and aﬁcaciﬁus remeﬁy is 11:: ijaegaazty invakmg arms 22% at the A ﬂ .// he: cazmat take recezxrae ta Artigia Q26, E;éi§1%één111;A «sf thae said judment rem ass £43" Lﬁzfarfmnatetgr; the High Saar: werﬁaaiced the: settéad my fhﬁf me 3% Gear: zsziﬁ er'd*$*tar£@r :29: grzzwtaéz a mtzﬁﬁrz undw I9 éimécle 225 af 2118 flanstéatzzticrz *9" an eﬂ%czw5a' remﬁr £9 avaiﬁaﬁe in the aggriezzeé persarg axed aha: this mfg appiim as-it}: greater rrsaﬁem ixzzreﬁiﬁzg :%:2e1y Qf taw, . : _ aﬁwr types usafpubﬁc rrwnw @116 % bgmlw ﬁftd Gina!' _:%t.am':£ai A mm; whﬂe deafmg with chai $9 the aazbr;

puhzic due-S; 6.252., the H1fg§i'=«{_ "g*u*s.;r£ Imp in Pmrziarnaent and ﬁésf reamiery cf suns': '_--:;:§*:::ct V§:?2.e7?;sez£21e*;s rktaanagaf}; % x [a%:@ mar":;§<:ar';**z V :'iaa:::z3ez';g af the ;${é%é£§£§:2:iQ::, Sf quasi?

afzhe givieaange af arty fhmﬁra; $3 :13? such .. théérismrt rrmsf msis: that befem under Artiirie 226 Qf the ax parsarn ffﬂiﬁi €X3'§é§:££8'f the undw the mésvaraatsfamfér.

" Whﬂe awmasmg the aforesmfd Ezﬁw, ma : '::.;m mmwug tint the pamem czimfarred Izgwz #323 High mm under siyfzlcie 225 :;f the Canstitazizbn hm E3115! :9 mg: mrsorz 93* 23 mstiwrisyi ﬁachzdég ﬁr: @pmpriat@ eases, my Gszserrzzmng dﬁeafions, afthat pmuer but, at the we be abfﬁiﬁczus of the Q; km:f»;;A& egmgg mstmmt amazed by zh:s%Fj%k:;¢e-m, :::§z;'¢;%:' Héagh Gaur?' £9 hzzigszd exmwiséng parwer af the

-$5. {sf :

a éiecretéérz and ?¥x3§:f»/a?"£E" ms 5:: is away in faz?wm4_'a:t;,¢ ﬁgig the Hﬁgh iijtmrt siwuld ejnzagiaé: :2: ﬂed gamer ﬁréfséa 2:25 {If an af V. and pass i1'3:E§?"§'?°'£ arder fast ska: the petiiianer man, azsaﬂ Vaitmatéave rexnseagg by _f:?%rz.g apgmé mziimian em; mg' ﬁw , L legislation zzscsntaﬁms a dafmled V gééeahanismfar raedrwsal éf hig grrievangﬁ. " azﬁem gr ézafesdérg tfw ﬁle grmgtaisze wzﬁs fr}? enfeawrneni sf my sf tbs rigfas Part E afrfer way crifwpurﬁrﬁae am " ' and $219213 i? new a:[email protected] 'cf; %§ 1?. If this Court tzltimaiaiy eonciuxdci-as that Smaticsy; 3, 3E {sf thg ﬁat is appiicabie tn {Em facts czfthc grasent saga, then, 'aha amumant af ﬁsuzfzml $3: the: appeﬁmlt that 'Writ ?e$i§ije1i1.:.s*€1a}}zs' ';1§3%{. maintaiaahié wezzid merit ecnsiagrgggggsf at thia atagg, was wig ':19; €§i'F§i§ﬂI" ,t?7:2:;. , regmﬁirlg maintainabiiity 91°' ﬁrat wt hav& :5; imk in A the Act sad than gppiicabk ts the facta muiﬁ ham er msmminabmty of Wﬁi {ha Eenirsi Act:

r§ad$_a§{i::der:V : " é Ajﬂza. ¥c;* far mﬁmd qr dugtg {.23 Arg reﬁmd qr mm «M; ex emse apﬁﬁcatémrz far reﬁmd af guch X %«;m~;g ':€§f~'£?'£e A,ss;:s~mr;z Can:mz;§sz*ezmr aj Gantml ﬁr ﬁeputy C9rr3:'?£1.%:an$r af Gwziral _ éefare the ejwéy zkf {$133 year ﬁam me ' %§§m;zz.s~:.:5 zgaga in saith fem": czreﬁ rzamraer as may ﬁg' §?°'*$«${3§"i§?£iY¥ mad 3&3 appifmiiﬂn 333.1% Ea 2?

amrzganisei by szmh. demxwtarg $3" eifuer §ﬁ ﬁméeééag the ﬁamgmerzi rgfgwetrz is Seeziisyz 3:23} as tiw wﬁazarzt' ram mgmash gm: gm mvwtmi sf mg ef "

mﬁifarn ta whicfz 32:33; reﬁaﬁ is $ "

aasﬁegieei frang arr ﬁaid A ' ' sfgﬁch $53' mg :a;a:A&;é?e:: pmem bg?2Ern€9a:§9£?mpw;:5V0§':a'f V _ :8, §'wm thaa reaanug %§k§%%:3:>¢ a}n:s'«::,:~s.,a'g_'5Se=¢fi*;.3:£4:ae:2§§ it fcfsra 31$ ciaim far ¢§'i,';i;:.;f;f;;* éf_!;:s.:Aé;%ss§ cmly§'§t ﬂees 11$: refar ta withaut autharitg admittsﬁly, 11.133 am$un§..$a%§§.?%t ﬂag amaunt gaéé mag? {Nan accaréizxg 3% ma éepar:§na.$§t--.sva3VV%§f:;;ﬁA 'ta be paiﬁk $.acdfﬁi:1g~'ta the apwiisntﬁ Eh: wry fag: :§s§.n§.I:::s3..;2Az1t$ am paézgi as scram' 6 ta Llndar '§:.§§4 and aise ﬁhm' sf' at; applicaticri in ' «.__ ~§'Qrm- '£3515 Semra} Excise fact wmzié aidicam thaj: VA was intendigng ta szlaim refimé at' the ..e:i:i1:;§ wiih rﬁﬁrﬁnce ta Seﬁﬁﬁri E E3, ihemfmreg ﬂaw it 33 ia gm: apen is him ta gas back arid say that it Wag trim: rtfimd at' dastyi Na dsubt is ﬁzz préserzaiz sag, Fertzzgﬁ wag {mad 'my ma apgsiicam. ta gﬁazém refuzid. ~ 2 very £':&3€ sf 'aha petimicner that they fmm paymant 0f such sazviee dataé :?.09.2m4~ am is &:=1§ €1= <ie:17:V:{:é:;':V'..v'v¥f;j;r as k Eepartmani axis} it is mm: csf Qﬁﬁﬁifilﬁiiﬁizf aérsiicaxé _ pei§.f@;1¢r W83 axemgtsd ﬁ*om_f:§_ What. was 151% ts by petitianer unﬁt: 'by tbs: yaﬁtiﬁnmx 'E'hcug§*,:--._ i"§§=4~ such sgwica Em 'Wm payable E:§j;»**--..x%ix17,L§§e-__c:fE_i:s:%§§iﬁmtimr1, they ware rm: iiwle "'~._€;cr ._:&$ axamptian is gay gush tax 'xgature of the iaaiituticn far which they 2:3:-3' mfagdg ciﬁxmtructiﬁri and randemd aarvims. in

4.__"-»e:}jii:1ﬁm;:.* "2§%§rc1s, if the respenaiant had mist: paid 1131933 * the autherity scald ma: ham ézsmndad 2.1:}:

...§:é%:§tim'13r ts make such paymagta In athﬁr wrzwda, £5 their giurviaw is carﬁact such ameunt. What: mam thaw 2% lack 0f autkmrity in caiiect such sxsrxrice tax by tha apgeﬁaizt, it Wmuld net ﬁfw them tiw authszity 1:9 mmm thva amaunt paid by the péﬁtémnarg x:s?1'1§§;_;§:Q ixzétiaﬁy nat payabia by thém. 'i'hem§*§:§*c§V "

mamenciatuze wili net ha ax: emﬁaxgﬁ 03%: V' the petitiener ta damand ref1z11d ef tixem under mistaken natia:1';~../4:" V 12$}, In tha L A' - reprcrzcd £3 saga ﬁnzﬁar pmtwt by the a.ppe%1m§é;~._;i11- aﬁer referring is M&.t1a§ ,§:&m:9 "§<sv:.:...x.:'a.}§ {Em imﬁships ﬁf ﬁﬁiézi High that in mfdai Indusiﬁxm 333$;

Eéﬁfﬁis (Emmi, was dsaﬁng Witi1 the came a? duty payable ¥§'it.I11'.:: the mmzfiing sf' either :"'%;;*:&,_' '%3g§1t§*ai axciaa and; Sari: Asa; 2.344 9:" the ﬂiéstams A51, 39%? as thg 3335 may he, wharsirx they 26 hava held ihat ail ciaims far refund might ta 5:: ﬁéaé $313: in acﬁizrémcac with ma Qustztxm ﬁgs.-1. Thsrcﬁkyag ii ﬁid net §:1<::§;u§§ the payment mad: iznéﬁé' ~ V. aihar énaﬁtmnt, Whiﬁh far same gnnnaauaiy been maﬁa :3 the Evan azhanvisa by refarrii3;3g_. ta'"'g;§rag§,.;:i%;V'.. 5:' . Indzzstzéas cam, $'e;a'._}g¢*V}§1e1g§f;er the amzmgt eiaimed is sgzﬁéida {Ema §I"Q";?§.$§ﬂE'§%$ §f Egciiggn 3' "

2:.       mzﬁ vmkam
 ta ﬁsﬁfﬁfiﬁﬁ my
whar-mlétz' *  wag dealiﬁ in

:a.rc§1it«ac'£Lfi'mji% paid sayvizze tax far the

-"'~..v¢e§.:§§:*z.;cL§iia;:; earricci cm 3: arilanka, " it Wﬁiﬂﬁ mt ha?-as attraatgd ictvy cf » ..é:tﬁmmen¢sr§ant ef the seziﬁsiése 7--E;.'i aﬁzaer smrds, them Wﬁﬁ an appiiazatieﬁ .__"-»§'<s;rT reﬁggéld sf saaid tax and ma qzzasﬁan that grass was what is {ha reievarzi éaiﬁ far 31$ periad :3?' §m'£::5..:,im%'z 2'?

far 'aha pufpoee sf Semtien ME and was hair: than: 21%: s.m*§:is1. be she data sf paymc-2:': ef duty; it was mid» in $313 saié; «sass aha: &m£2z.1.::t$ paid aazmat V. ha duty Qf $:£§a, thwefara' bar ef K ,' ssctian ME carmm 'G: «.f::%é:;§§'j:;${§§--.VV iinzitaﬁan Wezziﬁ mma 11:: mg i?5ia§*-- af §1&:4é;:::;-1%: siaimiﬂg r$fL:x1& sf my ﬁuty ﬁ:¥Tf' a}§é;;:;_'_u$$ 22' In the sagé' V¥:?%;f"§'2-». §' (saga; mgTs:g-ggiga ::m cm-: mnsidemd. $1'm;'i.a~:rf v$ﬁéﬁ§z*e maem ammeunf; was gaiﬁ 9&3: "d;ut§?._ Exaise Am: an the dirgggisizm if §3a:p zartmen€.. Tfiﬁfﬁ was an a§p;iica3'i3§{:n "fast refxlnd ef ameuﬁt and the 33.31: camﬁ 1"'L;'~'?V'§i§§?:« the Assistmt ﬁemwssiaszzﬁr an the V .V g"9:4£Tzi;.*r';ed."~--'£«::g£' sf Elma; It was msnﬁmed by bath 'skins ﬁuﬁlsrity and am {fig Tribugaaé. Agweveci * ﬁrdﬁi" ef the Tribunaiﬁ revézatm cama Bﬁ bafam " wﬁéw Sigh ('hearty '§"heir Eﬁrﬁships af tha ﬁimian Emmi: 38 hgié. aim arder cf ihc Tribunai ta aiiéaw aha again: 3:: the basis that aﬂaauzzi gaiﬁ by migtal-':5 amine: ha tamed as duty ii: the aaid 1:333 "?§?'&Ei gusziﬁﬁﬁ.--5.3% thafefare apgiymg '@1123 law Lam dam in the H Amx Cam': in Ehﬁ {Ema sf inéia ﬁsmczfiég Caimtar as? Cienzral Exaiaew §='+i*};; dismismci 'iihﬁ appeai.

23. E'§§"£&", W2 am £accé¥.vi§.:E"2VV_a. giétuatieﬁ Where the slaim af ?;§1n"3V: 'r¢f$:§§i1f£-§k5i1;i:Zj? §;€~$$\$$-ﬁﬁ is an 'aha ginund ammmt by mistaﬁiiﬁ' _3.§'é .er1f::1?ticﬁ far ﬁlm mfzlnd 9%' the canaider this paymam aa szrizifse 'déxtgé péyahia, aummagicaiiy, smiiazi i "Eng Wham mam mare was 11% %..{;'r""'iduty mm; :3 pay this servicaa tax, 1216 H V' . $.m.§iZ§1§£ :ﬁ:fiéS.1,23,'%!,§'§3f- paid hy getitiazmr wider H K rmtiﬁné wauld mt 'bc 3 siuty 9:" "sax-wires mat"

pizgésgﬁa in Emir. Tharefarﬁg Qfiiiﬁ it is gm: payabla in mew was 11$ auzharity far the deparimezziz ta Q'?

ratain. suck amunt, E3: any stretth Qf imaginatiagg it um mi: ammmt ta duty ef maniac is atiract sagztimi EEEL '?21ar$f0re, it 15 autsidﬁ ti}: §'i.3£"iiiﬁ"§"i?" V. 1:8 9%' {ha ﬁat.

2%: '§'hs.;-: Eaearrzed (faunas:

aim aoriterzded 25:13: when» **._§%e..>sz'§'i"€::f_ stiff rejaetgdg ﬂm respezxdgergt €3QT?Ql§£43A.'f1.S'.§3i3_.'&pp:f?Ga:ﬁ§1éd this Qicmrt imtaagi ef a wreng farum, $m.1§§;'z";;.4':,>jc; .'b6 la in the Way in 2fVi"f:-._.' ' " gwtéﬁmzaef hag rm:

appra_a€h§€% éﬁer tlm ercier paaseé by 15% they ham apﬁmached {big awn thc prcrvlmiens at" gactiasn 35 B {1} ﬁat Tm apyﬁcahle. §'r«.:;-m the facm 91*.' ms 13.53' éisacussad aerein amve, it emmges thaz A §;a:i:&i'm¢r ha appmaghad am Iiﬁaurt m:t1:¢::1é:':1g that.

..vs;%cﬁar: 113 ia net aﬁpiicabke as there was me d1.1'€:¥"' 36 cam an them ta pay "sarsgice tax" and {hay have paié such amaumt under mistakmtx naﬁﬁra Vigvmﬁ {mm 311$' angle, 2% are $15' the Gpirliﬁil that $ing1e éudga was jzzsﬁﬁasd ix: setﬁng asiéga & af aha cmdeir which rcjvcctcﬁ ﬁfb agcgreiirigfgy saws :13 wnﬁmiazfg. 2%. Ac$crdifi$1§,~ 5 Thé csavmzaarxicd difﬁﬁted is refund. ms éa 1ea.r'necE single judge x-::h:ﬂﬁ xiaéaaégs ﬁmﬁ. the data :3?' r&ce:§§ £2::f.:fV v Sd/W Iudge Sd/-

Judge M" 5hg@g

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Karnataka High Court

Commissioner Of Central Excise vs M/S K.V.R Constructions on 18 November, 2010

Bench: Manjula Chellur, Aravind Kumar