Gujarat High Court
Commissioner - Central Excise Customs ... vs Krishak Bharti Co-Operative ... on 9 September, 2016
Author: A.Y. Kogje
Bench: S.R.Brahmbhatt, A.Y. Kogje
O/TAXAP/658/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 658 of 2016
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COMMISSIONER - CENTRAL EXCISE CUSTOMS AND SERVICE TAX -
SURAT - II....Appellants
Versus
KRISHAK BHARTI CO-OPERATIVE LTD....Opponent
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Appearance:
MS AVANI S MEHTA, ADVOCATE for the Appellant
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CORAM: HONOURABLE MR.JUSTICE S.R.BRAHMBHATT
and
HONOURABLE MR.JUSTICE A.Y. KOGJE
Date : 09/09/2016
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE A.Y. KOGJE) Heard learned advocate for the appellant.
It is submitted that the assessee at the time of claiming refund has not suffered the incident of duty at all. Hence, Admitted.
Following substantial question of law is framed for consideration;
Whether in the facts and circumstances of the case, the assessee is entitled to claim refund where the assessee has not suffered the incident of duty?
(S.R.BRAHMBHATT, J.) (A.Y. KOGJE, J.) Pankaj Page 1 of 1 HC-NIC Page 1 of 1 Created On Sat Sep 10 03:22:28 IST 2016