SHREE PRAKASH TEXTILES (GUJ.) PVT. LTD. Vs. COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, AHMEDABAD-II

JUDGEMENT

(1.) We have heard learned advocate Mr. Paritosh Gupta for learned advocate Mr. Paresh M. Dave for the appellant and learned advocate Ms. V.D. Nanavati for the respondent Department.

(2.) This Tax Appeal was admitted on the following substantial questions of law:

(3.) Having heard learned counsel for the parties, we are of the opinion that this tax appeal is squarely covered by the decision of the Division Bench of this Court in Premraj Dyeing & Printing Mills Pvt.Ltd. Vs Union of India, 2013 (288) ELT 357 (Guj) wherein it has been held that refund claims are maintainable without challenging the determination of Annual Production Capacity. Therefore, this tax appeal deserves to be allowed. Accordingly, this tax appeal is allowed. The questions are answered in favour of the assessee and against the department.