Case Law Details
Combitic Global Caplet Pvt. Ltd. v. Union of India (Bombay High Court)
The Hon’ble Bombay High Court in the case of Combitic Global Caplet Pvt. Ltd. v. Union of India [Writ Petition No. 729 of 2021 dated June 10, 2024] directed the Revenue Authority to rule the sanctioning authority to refund the amount in the CENVAT credit account in cash instead of crediting it to the CENVAT account.
Facts:
M/s Combitic Global Caplet Pvt. Ltd. (“the Petitioner”) was engaged in the manufacture and export of medicaments falling under Chapter 30 of the First Schedule to the Central Excise Tariff Act, 1985. The Petitioner had an amount of Rs.10,48,11,734/- in his CENVAT account. The Petitioner filed an application under Section 35EE of the Central Excise Act, 1944 (“the Central Excise Act”) before the Principal Commissioner of RA and Ex-officio Additional Secretary (“the Respondent”) for the refund of the excess duty paid.
An Order dated September 7, 2018 (“the Impugned Order”) was passed by the Respondent, directing the original authority to allow re-credit of excess duty paid by Petitioner in its CENVAT credit account amounting to Rs.10,48,11,734/-.
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