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Dhrangadhra Chemical Works Ltd vs The Commissioner Of Customs on 3 September, 2025 cites

Commissioner Of Central Excise, ... vs Itc Ltd. (P.S.P Division) on 23 December, 2013

6. Adverting to the facts of the present case, considering the period which has elapsed since the date of order of the Tribunal, though this Court does not agree with the reasoning adopted by the Tribunal as noted hereinabove, the ultimate relief granted by the Tribunal being in consonance with the decision of the Supreme Court in the case of Commissioner of Central Excise, Hyderabad Vs. I.T.C. Limited (supra), no case is made out so as to warrant any interference."
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 35 - Full Document

Commnr. Of Central Excise, Hyderabad vs M/S. I.T.C. Bhadrachalam on 1 May, 2015

11. On perusal of the above provision of the Act, Page 16 of 18 Uploaded by SAJ GEORGE(HC01069) on Wed Sep 17 2025 Downloaded on : Sat Sep 20 00:29:11 IST 2025 NEUTRAL CITATION C/TAXAP/181/2008 JUDGMENT DATED: 03/09/2025 undefined it is clear that if any duty ordered to be refunded under Section 27(2) of the Act, is not refunded within three months from the date of receipt of the application under sub-section (1) of that Section, the interest is required to be paid. However, in the facts of the case, as held by Hon'ble Apex Court, when a pre-deposit is made, pursuant to the order of the CESTAT, that would not partake the character of either payment of duty or penalty. Therefore, as per the decision of this Court, provisions of Section 27A would not be applicable, however, the appellant would be entitled to refund of amount of pre- deposit as held by the Hon'ble Apex Court in case of Central Excise, Hyderabad v. I.T.C. Ltd. (Supra).
Supreme Court - Daily Orders Cites 1 - Cited by 0 - Full Document
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