{"id":264363,"date":"2022-03-25T11:00:44","date_gmt":"2022-03-25T05:30:44","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=264363"},"modified":"2022-03-25T10:38:43","modified_gmt":"2022-03-25T05:08:43","slug":"excise-duty","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/25\/excise-duty\/","title":{"rendered":"P&#038;H HC | Entitlement to compensation on general principles for inordinate delay in receiving monies due; Interest on refund of excise duty granted"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Punjab and Haryana High Court:<\/strong> The Division Bench of Ajay Tewari and Pankaj Jain, JJ., contemplated the appeal where the interest on refund of excise duty was rejected by the authorities. The main question before the Court was whether the assessee was entitled to interest.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><em>Factual Matrix of the case<\/em>:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li>The assessee had registered office in Sonepat and applied for central excise duty along with interest before Deputy Commissioner, Central Excise, (Panipat) in 2017, eventually, the refund was sanctioned however claim w.r.t. interest was rejected.<\/li>\n<li>An appeal was filed before the Commissioner of Central Excise, (Panchkula) against the rejection of interest, which was dismissed in 2018.<\/li>\n<li>Again an appeal was filed before CESTAT, (Chandigarh), the decision of CESTAT was in favour of the assessee and he was entitled to interest on delayed refund from the date of deposit till its realization. An application was forwarded regarding the said claim.<\/li>\n<li>While the application of the Assessee was pending before the authorities, the Commissioner of CGST and Central Excise, (Panchkula) filed rectification of mistakes application before the CESTAT.<\/li>\n<li>The rectification application was dismissed in 2021.<\/li>\n<li>Hence, the present appeal is filed by the Revenue i.e. Commissioner of Central Excise (Panchkula) against the orders passed by CESTAT, (Chandigarh).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><em>Submissions<\/em>:<\/span><\/p>\n<p style=\"text-align: justify;\">Revenue Authority questioned the change of jurisdiction of the Authorities after the new CGST regime. It was contended that the assessee has impleaded wrong authorities for the claim of refund and interest as after the new regime from June 2017, division Sonepat was brought within the jurisdiction of Rohtak Commissionerate. Hence the proper authority would have been <strong>Rohtak<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Another contention of the Revenue Authority was that the tribunal has erred in granting interest as per the amended provisions of Section 35FF of the Central Excise Act, 1944.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><em>Findings<\/em>:<\/span><\/p>\n<p style=\"text-align: justify;\">The Court rejected the contention of the Revenue Authority in the light of <a href=\"http:\/\/www.scconline.com\/DocumentLink\/ZN57RKH6\">Section 142 of CGST Act, 2017<\/a>. The Court held that, \u201c<em>Section 142 of the Act when read with Section 2(48) of the Act is a complete answer to the plea raised by the appellant qua the issue of jurisdiction<\/em>.\u201d The Court observed that the Sec explicitly provides that every claim of refund shall be dealt under the existing law i.e. Central Excise Act, 1944 and not by the provisions of the Act. Thus the plea of transfer of jurisdiction due to GST regime is not available to the appellant.<\/p>\n<p style=\"text-align: justify;\">Further adjudicating whether the claim of interest was justified, the Court relied upon the judgment of Supreme Court in <em>Sandvik Asia Ltd v. CIT<\/em>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/gb50JK1c\">(2006) 2 SCC 508<\/a>, where the Supreme Court answered that the Act provided for payment of compensation for delayed payment of amounts due to an assessee in case where the amounts included the interest and the appellant was entitled to interest u\/Ss. 244 and 244-A of the Income Tax Act, 1961.<\/p>\n<p style=\"text-align: justify;\">The Court applied the law laid down in Sandvik Asia Ltd in the case of the present assessee and dismissed the instant appeal. \u00a0[Commissioner of Central Excise, Panchkula v. Rabi Textiles Ltd. CEA No.8 of 2022 (O&amp;M), decided on 14-03-2022]<\/p>\n<hr \/>\n<p style=\"text-align: justify;\">Appearances:<\/p>\n<p style=\"text-align: justify;\">Mr. Sourah Goel, Senior Standing Counsel and Mr. Tej Bahadur, Advocate for the appellant.<\/p>\n<hr \/>\n<h4 style=\"text-align: justify;\"><span style=\"color: #993300;\">Aastha Sharma, Editorial Assistant has reported this brief.<\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>Punjab and Haryana High Court: The Division Bench of Ajay Tewari and Pankaj Jain, JJ., contemplated the appeal where the interest on <\/p>\n","protected":false},"author":67011,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[44921,29698,2728,12571,29785,2551],"class_list":["post-264363","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-central-excise-duty","tag-cgst","tag-compensation","tag-inordinate-delay","tag-law","tag-Punjab_and_Haryana_High_Court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>P&amp;H HC | Entitlement to compensation on general principles for inordinate delay in receiving monies due; Interest on refund of excise duty granted | SCC Times<\/title>\n<meta name=\"description\" content=\"Excise Duty\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/25\/excise-duty\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"P&amp;H HC | Entitlement to compensation on general principles for inordinate delay in receiving monies due; Interest on refund of excise duty granted\" \/>\n<meta property=\"og:description\" content=\"Excise Duty\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/25\/excise-duty\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-25T05:30:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/panjab_and_hariyana_high_court.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/25\/excise-duty\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/25\/excise-duty\/\",\"name\":\"P&H HC | Entitlement to compensation on general principles for inordinate delay in receiving monies due; 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Tribunal allows appeal","author":"Editor","date":"October 30, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member), allowed an appeal which was filed aggrieved by the judgment and order given by Commissioner (Appeals). The issue before the Tribunal was whether the demand of interest was to be calculated from the date of clearance of goods\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":299608,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/08\/18\/interest-delayed-refunds-to-be-calculated-from-date-of-receipt-application-under-central-excise-act-delhi-hc\/","url_meta":{"origin":264363,"position":1},"title":"Interest on delayed refunds to be calculated from the date of receipt of application under Section 11-B of the Central Excise Act, 1944: Delhi High Court","author":"Simranjeet","date":"August 18, 2023","format":false,"excerpt":"\u201cA levy of interest on refund must undoubtedly follow where it was found that the amount has been unjustifiably retained or remitted with undue delay and thus, the respondents cannot be permitted to retain moneys which are otherwise not due or are otherwise liable to be returned.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high 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2019","format":false,"excerpt":"Supreme Court: Deciding the question whether interest is payable on the differential excise duty with retrospective effect that become payable on the basis of escalation clause under Section 11AB of the Central Excise Act, 1944, the 3-judge bench of Ranjan Gogoi, CJ and UU Lalit and KM Joseph, JJ held,\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":290274,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/21\/commissioner-of-cgst-and-central-excise-cannot-continue-adjudication-proceedings-after-the-inordinate-delay-delhi-high-court\/","url_meta":{"origin":264363,"position":3},"title":"Commissioner of CGST and Central Excise cannot continue adjudication proceedings after the inordinate delay of 13 years: Delhi High Court","author":"Simranjeet","date":"April 21, 2023","format":false,"excerpt":"The Delhi High Court held that the Commissioner of CGST and Central Excise cannot continue the proceedings for adjudication of the impugned show cause notice, after the lapse of thirteen years.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":237739,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/10\/20\/cestat-interest-on-delayed-refund-is-payable-under-s-11bb-of-central-excise-act-1944-tribunal-allows-appeal\/","url_meta":{"origin":264363,"position":4},"title":"CESTAT | Interest on delayed refund is payable under S. 11BB of Central Excise Act, 1944; Tribunal allows appeal","author":"Editor","date":"October 20, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) allowed appeals directed against the common impugned order passed by the Commissioner (Appeals) whereby the Commissioner had rejected appeals of the appellant and upheld the order passed by the original authority. Both appeals were taken together since the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":313331,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/02\/07\/benefit-of-duty-drawback-under-exim-policy-available-to-civil-construction-supreme-court-legal-news\/","url_meta":{"origin":264363,"position":5},"title":"SC upholds Karnataka HC\u2019s decision granting 15% interest on belated refund of Duty Drawback to Civil Construction under Exim Policy 1992-1997","author":"Editor","date":"February 7, 2024","format":false,"excerpt":"\u201cThe benefit of duty drawback would take effect from the date of enforcement of the Exim Policy and in case of belated refund of duty drawback, interest rate fixed by the Central Government at the relevant point of time is applicable\u201d.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Duty drawback under Exim Policy to civil construction","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Duty-drawback-under-Exim-Policy-to-civil-construction.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Duty-drawback-under-Exim-Policy-to-civil-construction.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Duty-drawback-under-Exim-Policy-to-civil-construction.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Duty-drawback-under-Exim-Policy-to-civil-construction.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/264363","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=264363"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/264363\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=264363"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=264363"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=264363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}