rectJ the refund of seigniorage value
.. tr:ol/ec:'ted pursuant to Annexure-C from the
V."x--..V"petitioner, within
entitled for refund of h alt
aistitution fee while preferring this appeal.
Ordered accordingly.
The High Court Registry 1s direct ted ta return
ted .toV'Vlbe..t:refunded, immediately.
Office to draw award, accordingly.
Sd/-
JUDGE
memo, whic
er, Court fee paid
sedilement o}
Lis direc ted to be refunded in favour
4
parties im equai proportion by issuing
Cenvat Credit
g Re£e'
[email protected]édes fer sahctieh 92'
refund in cash in
xv":j..reetg:~.ec:tVV" of geeds ...
refund is only
in respect §.hputv"ete-dét"sattributable te the inputs utilized
'-ih the e':><ee:
ted geedts
fromiiityhe custVon--'ie:;f_s_,___s::he is net entitled to refund but the
to be forfeited to the Government ... hoici that the asseesee has--g"ee:iE'e§:ted
the tax from the Customers and therefore
any substance in the said contentE0n
érde cx OF the
Appellate Author
which he a gre anit ted vefund claimed
ine assessee ..
2. Ts: a peal pertains te the products supplied ... Company Lid., Manugeri.
# . 4 . # a
pertains to the period from
2
(the refund clann preferred by
same assessee for the period from
arly 'd ealer under
sub-section (1) or Sh, 'at refund' of such 'amount or any part
thereof can be claiined ... admissible,-and that the amount so Claimed as refund is
actually. paid or recovered, he shail refund the amount or
ea
any part thereof. which
allowed and the impugned
iudgintentieie-»nd aA_war'd}'da_ted 28112009 passed in MVC No.?150;'2006
the MACT, Bangaiore ... further proceedings on 38.2011
without: notice.
The Registry is directed to refund the amount. 1:)" 'the'
appellant
ANOTHER, reported in ILR 2006 KAR
4032, the office is directed to refund the entire Court fee to the
ap;3eiEant's side.
6. This ... 2Q11g'-.:t"'i~s""reje't:ted ° V
as having become unnecessary