VERNERPUR TEA ESTATE Vs. COMMISSIONER OF CENTRAL EXCISE SHILLONG
HIGH COURT OF GAUHATI
Vernerpur Tea Estate
Commissioner Of Central Excise Shillong
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Ajit Singh, C.J. -
(1.) This appeal is directed against the order dated 29.2.2016 passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata, Eastern Zonal Bench, (in short "Tribunal") whereby it has dismissed appellant's Excise Appeal No.126/2008.
(2.) The appeal has been admitted on the following substantial questions of law:-
"(1) Whether the order dated 29.02.2016 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata ("CESTAT") is based on correct appreciation of the provisions of the Notification No.33/99-CE dated 8.07.1999 ?
2) Whether the CESTAT was legally justified in holding that the claim of refund of the appellant was barred by limitation in spite of the fact that there was no requirement of filing refund application under the provisions of Section 11 B of the Central Excise Act, 1944, in cases of exemption under Notification No. 33/99-CE dated 8.07.1999 and whether the assessee is not entitled to refund of Excise duty under Notification No.33/99-CE dated 8.07.1999 on payment of duty on specified goods and filing of RT 12 return in the manner prescribed under the Central Excise Rules ?
3) Whether merely on the ground of delay of filing of the statement under para 2(a) of the Notification No.33/99-CE dated 8.07.1999 showing duty payment particulars can result in denial of Excise refund benefit to the appellant under the aforesaid Notification where the RT 12 returns were regularly filed within the specified period showing Central Excise duty paid during the period in question ?
4) Whether the assessee can be denied the substantial benefit of refund available as per Notification No.33/99-CE dated 8.07.1999 merely on the ground of lapse in following procedural requirements ?
5) Whether the CESTAT was justified in not following the earlier decisions of the coordinate benches on the same issue wherein the coordinate benches of the Tribunal held in respect of same Notification No.33/99-CE dated 8.07.1999 that no formal application is required to be filed under Section 11 B of the Central Excise Act, 1944 for claim of refund and refund is to be allowed on the basis of monthly returns filed?"
(3.) The appellant is a Tea Estate owned by Cachar Native Joint Stock Company Limited situated at Vernerpur, Hailakandi. As the name suggest, the appellant is a manufacturer of Tea.;
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