Kalsi Buildcon Private Limited Vs Principal Commissioner (Jharkhand High Court)
The petitioner sought refunds based on the Customs, Excise and Service Tax Appellate Tribunal’s Final Order dated 24.10.2024. The Tribunal had held that the extended period of limitation was not invokable and set aside the demand relating to that period, while directing that demands falling within the normal limitation period were payable along with interest.
The petitioner contended that, based on the Tribunal’s order, a refund along with interest had become payable, whereas the respondents disputed this calculation. The High Court observed that it was not for the Court to determine whether any refund was due or whether any amount remained payable by the petitioner. It held that this exercise must be undertaken by the concerned authority.a
The Court directed the third respondent to act on the Tribunal’s order, determine whether any refund with interest was payable to the petitioner or whether the petitioner was liable to pay any amount with interest, and complete the exercise within three months after hearing the petitioner, if necessary. The decision was also required to be communicated within the same period.
The Court further directed that if a refund with interest was found payable, it should be released within one month of the decision. The petitioner stated that if any amount with interest was found payable, it would be paid within one month, subject to any further legal proceedings and interim relief. The Court clarified that it had not examined the merits of the rival claims and left all contentions open for determination by the third respondent. The writ petition was disposed of without costs.
