Order Date – 21 February 2024

Parties: The Commissioner, Central Goods & Services Tax, Ghaziabad Vs M/s Swadeshi Polytex Ltd.

Facts –

• The Respondent, M/s Swadeshi Polytex Ltd., submitted on 7.4.1997 an application for refund of duty paid on crimped uncut waste and cut and process waste under protest for the period from 14.5.1986 to 13.6.1990.
• The Tribunal sanctioned the refund along with applicable rate of interest within a period of 90(ninety) days from the date of receipt of the order by observing that appellant has proved that the duty burden was not passed on to the customers.

Issue –

• Whether the sanction of refund and interest are proper and valid?

Order –

• The Tribunal observed that if Revenue was aggrieved by the order they should have filed an application under Section 35 C (2) of the Central Excise Act, 1944 for getting the facts as recorded in the final order of tribunal or could have filed an appeal to the concerned appellate authority. Having not done so there cannot be any dispute about the fact that entire proceedings are in respect of the refund application filed on 07.04.1997.
• Without challenging the direction to pay the interest at appropriate forum the same cannot be challenged in these proceedings whether for the period prior insertion of the Section 11BB before or after, the tribunal do not find any merits in this appeal.
• The Revenue appeal dismissed.