Gujarat High Court
Commissioner Of Central Excise & ... vs M/S Raju Textiles Mills (P) Ltd ... on 18 October, 2007
TAXAP/1059/2007 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1059 of 2007
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COMMISSIONER OF CENTRAL EXCISE & CUSTOMS Appellant(s)
Versus
M/S RAJU TEXTILES MILLS (P) LTD Opponent(s)
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Appearance :
MR HARIN P RAVAL for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE Y.R.MEENA
and
HON'BLE SMT. JUSTICE ABHILASHA KUMARI
Date : 18/10/2007
ORAL ORDER
Heard learned counsel for the appellant. The appeal is admitted in terms of the following substantial questions of law.
"1. Whether the provisions of Section 11B of the Central excise Act, 1944 regarding time limitations is applicable to refund of deemed credit or otherwise?
2. Whether in the facts and circumstances of the case, the Tribunal is justified in holding that there was no limitation prescribed in any Notification issued by the Central Government and therefore, no time limit was applicable with respect to the refund claim?
TAXAP/1059/2007 2/2 ORDER
3. Whether in the facts and circumstances of the case, the Tribunal was justified in holding that the time limit prescribed under Section 11B of the Central Excise Act, 1944 will not be applicable in respect of the refund of deemed credit?"
Issue notice to the respondent. Paper book be filed within three months.
List the appeal for final hearing after three months.
(Y.R.MEENA, C.J.) (SMT.ABHILASHA KUMARI, J.) (sunil)