Refund and Interest Claims shall be Handled Under Central Excise Law, Not under CGST Act; High Court dismisses Plea of Revenue

The Punjab and Haryana High Court in the matter of Commissioner of Central Excise V/S M/s Riba Textiles Limited has ruled that the revenue department cannot raise the argument of transfer of jurisdiction as a result of the GST regime in response to an assessee’s claim for a refund of central excise duty.

The bench held, “It is not disputed that the provisions of Income Tax Act, 1961 and Central Excise Act, 1944 are pari materia and, therefore, law laid down by the Supreme Court in the case of Sandvik Asia Ltd. (supra) shall be applicable to the present case.

Ld. Counsel for the appellant is not in a position to deny the proposition of law laid down in the case of Sandvik Asia Ltd. (supra) and the applicability thereof to the facts of the present case.

Consequently, finding no merit in the present case, the instant appeal is hereby dismissed.”

The Judgement was made by Honorable Mr. Justice Ajay Tewari and Honorable MS. Justice Pankaj Jain.

The Appellant i.e. Commissioner of Central Excise was represented by Advocates Mr. Sourah Goel, Senior Standing Counsel assisted by Mr. Tej Bahadur.

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