CiteTEXT
...Commissioner of Customs vs. ITC Ltd. 2005 (179) ELT 15. Thus, the issue involved has already been decided by this Tribunal in the...
...-deposit and in view of the decision of the Hon'ble Supreme Court in Commissioner Of Central Excise, Hyderabad v. Itc Ltd., ..., Hyderabad v. Itc Ltd., reported in 2005 (179) ELT 15, interest was payable for the period commencing from three months after the final disposal of the matter till the date of refund and thus...of the Central Excise Act, 1944 against the order dated June 15, 2007 [2007 (219) ELT 545 (Tri.-Kol.)] passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal...
...(Tri. - Del.)(c) Voltas Limited v. Union of India [1999(112) ELT 34 (Del)](d) CCE v. ITC Ltd. [2005(179...)](e) Sheela Foam Pvt. Ltd. v. Commissioner of C.Ex Noida[2003(154) ELT 522(Tri. LB)]3. On the other hand...-2004. However, refund of pre-deposit was sanctioned vide Dy Commissioner's order dated 1-9-2005 i.e almost after 545 days after three months period, therefore appellant is entitle for the interest for...
.../51418/2018 Asia Ltd. (supra) and CCE Vs. ITC Ltd. 2005 (179) ELT 15 (SC), the appellant is entitled to interest @ 12% per ...Sandvik Asia Ltd. Vs. Commissioner of Income Tax, Pune - 2006 (196) ELT 257 (SC), wherein it was provided that interest is by way of compensation...been collected or retained by Revenue illegally or without authority of law. Following the ruling of the Apex Court in Sandvik Asia Ltd. (supra), this Tribunal Division Bench have held in case of...
...of pre-deposit. The appellant also relies on the Hon'ble Supreme Courts decision in the case of Commissioner of Central Excise Vs. ITC Ltd. 2005 (179)...Circular No. 802/35/2004-CX dated 8.2.2004, as approved by Apex Court in the case of ITC Ltd. (supra). Thus, the appeal is allowed in part. (Pronounced in Court) (Anil Choudhary) Member (Judicial) Sinha
...
...Woodcraft Products (supra) held that the assessee is liable to pay refund amount with interest. It is noted that the Honble Supreme Court in the case of CCE, Hyderabad Vs. ITC Ltd. ...amount:-
(i) CCE, Shillong Vs. Woodcraft Products Ltd. 2002 (143) ELT 247 (SC)
(ii.... SKF India Ltd. 2009 (239) ELT 385 (SC)
(iv) Dodsal Engineering & Construction P. Ltd. Vs...
.... 2. Learned Counsel for the appellant argued that Hon'ble Supreme Court in the case of ITC Ltd. 2005 (179) ELT 15 (SC) has allowed interest @ 12%. He further argued that Hon'bl...Kolkata in the case of Madura Coats Pvt. Ltd. 2012 (285) ELT 188 (Cal) has allowed interest @ 12% per annum. He further informed that the...on the decision of the Tribunal in the case of Sheela Foam Pvt. Ltd. 2003 (154) ELT 522 (Tri-LB) and also decision of the Tribunal in case of LML Ltd. 2014 (310) ELT...
...is concerned, Honble Supreme Court in the case of CCE Hyderabad Vs ITC Ltd [2005 (179) ELT 15 (SC)] held that such....
i) CCE Hyderabad Vs I.T.C. Ltd [2005 (179) ELT 15 (SC)] ii) Bipin Silk Synthetics Vs CCE Mumbai-V [2007-TIOL-397-CESTAT-MU...) CCE Kanpur Vs Kothari Products Ltd [2010 (262) ELT 329 (Tri-Del)] iv) Ronald Pharmaceuticals Pvt.Ltd. Vs CCE & ST Vadodara-I [2014 (310) ELT 777 (Tri-Ahmd...
...in the interest of justice. This is not to be equated to central excise duty regularly paid and for which rebate is claimed after export. (iv) ITC Ltd. ...interest is payable only for delay with reference to the Order-in-Appeal pursuant too which refund is allowed:- (i) Eastern Coils Private Ltd. 2003 (133) ELT 290 (Cal...and so the case law is not relevant. (ii) Indian Thermoplastics (P) Ltd. 2004 (164) ELT 156 (Tri. LB) In this case also the period involved is from 30.4.97 to...
.... CCE, Hyderabad Vs. ITC Ltd. [2005(179) ELT 15 (SC)]
ii...and has been settled by the apex court in the case of UOI Vs. Nelco Ltd. [2002(144) ELT A104(SC)] wherein the apex court has held as under:-
The.... Oil India Ltd. Vs. CCE, Dibrugarh [2017(348) ELT 551 (Tri. Kol.)]
iii. CC...
...”.Further he relied upon the following decisions:—i. CCE, Hyderabad v. ITC Ltd. [2005 (179) ELT 15 (SC...)]ii. Oil India Ltd. v. CCE, Dibrugarh [2017 (348) ELT 551 (Tri. Kol.)]iii. CCE, Pune-III v. SMZS Chemicals Ltd.... [2014 (310) ELT 396 (Tri. Mum.)]iv. Estee Auto Pressings (P) Ltd. v. CCE, Chennai-II [2017 (346) ELT 72 (Mad.)]5. On the other...
...subject to statutory provisions, I find that this judgment cannot be applied to the present set of facts. 11.3 As regards judgment in CCE Hyderabad Vs. ITC Ltd. ...because of the detention of the goods by the excise authorities, Honble Court ruled in their favour. 11.2 As regards the decision of the Tribunal in case of Gulf Oelfines (P) Ltd. 2000 (126) ELT...2006 (196) ELT 257 (SC), Titan Engg. Co.Pvt. Ltd. Vs. CCE Bolpur...
...Commissioner Of Central Excise, Hyderabad v. Itc Ltd. . [2005 (179) ELT 15 (SC)] and ...Excise-IV, Kolkata v. Madura Coats Ltd [2014 (301) ELT 161 (SC)]. It is further contended that the amount was refunded in terms of section 11B of Central Excise Act, 1944 and, with the...Ranbaxy Laboratories Ltd v. Union of India [2011 (273) ELT 3 (SC)] and in Union of India v...
...be computed and paid only on the final settlement of the dispute. He has also cited the decision of the apex Court in CCE Vs. ITC Ltd [2005 (179) ...2005 (179) ELT 15 (SC) had held that the same was payable by the department in terms of the circular the CBEC had undertaken to issue before the apex C...[1996 (88) ELT 725 (Tri)] and Vanaz Engineers Ltd. Vs. CCE, Pune [2007 (219) ELT 581 (Tri)] in support of their claim that interest on the duty demanded was liable to...
...the case of CCE Hyderabad vs. ITC Ltd. [2005 (179) ELT 15 (S.C] has also confined the interest at the rate of ...) ELT 179 Ker] wherein the decision of Hon'ble Apex Court in the case of Kuil Fireworks Inds. v. Collector reported as...Customs (Appeals), Mumbai-Zone III.)
M/s Sohail Maklai Entertainment Pvt. Ltd.
........Appellant
A1-Raza Apts., 1st...
...for interest was for the period when the order of confiscation subsisted against the assessee.
c) He also relied on the judgment of the Honble Supreme Court in case of ITC Ltd. ...commissioner has wrongly applied the decision of the Larger Bench in case of Advance Mechanical Works Vs. CCE Rajkot 2005 (182) ELT 460 (Tri-LB), to his case. The said case...-deposit which are not returned within the period of 3 months after the disposal of appeal in the assessees favour.
d) He also submits that the Supreme Court judgment in case of ITC Ltd...
...not sanctioned till date. He would rely upon the following judgments.
(i) Commissioner Vs. ITC Ltd. - 2005 (179) ....
(i) Vodafone Essar South Ltd. Vs. UOI 2009 (237) ELT 35 (Bom.)
(ii) Ganesh Enterprises Vs...)
(ii) Jayant Glass Inds. Pvt. Ltd. Vs. Commissioner - 2003 (155) ELT 188 (Tri.-LB)
(iii...
...judgment of Hon'ble Supreme Court in Commissioner Of Central Excise, Hyderabad v. Itc Ltd. . 2005 (179) ELT 15 (SC) ...of Central Excise v. ITC Limited, reported in 2005 (179) ELT. 15, interest was payable for the period commencing from three months after the final disposal of the matter till the...No.1601 of 2005, which was disposed of by order dated 05.09.2005 directing the respondents to consider the appellant's
3...
...hand. In view of clear-cut statutory provisions cited above, I hold that the appeal is allowable. For such conclusion, I place reliance on CCE Vs. ITC Ltd. [2005 (...relied upon by the Hon'ble Supreme Court in UOI Vs Tata SSL Ltd. [2007 (2018) ELT 493 (SC)]. Circular No. 802/35/2004- CX dated 08.12.2004 issued by Central Board of Excise and...) Toyota Kirloskar Auto Parts Pvt. Ltd Vs. CC, Bangalore 2009 (240) ELT 124 (Tri.-Bang.)
(ii) CCE...
.... Hon'ble Apex Court in the case of CCE Hyderabad vs. ITC Ltd. [2005 (179) ELT 15 (S.C] has also confined the interest at the rate of...Networks India Pvt. Ltd vs UOI reported as [2017 (353) ELT 179 Ker] wherein the decision of Hon'ble Apex Court in the case of Kuil Fireworks Inds. v. Collector reported as...decision of Apex Court in the case of Mafatlal Industries Ltd. vs. Union of India reported as [1997 (89) ELT 247 (SC)] is alleged to have...