Powerwave Technologies R & D (I) Pvt Ltd vs Commissioner Of Customs ,Central ...
- CitationAppeal No. 46-2012 dated 13/03/2011 passed by Commissioner of Customs, Central Excise & S
Ratio decidendi
The rule this decision rests on
The remand of a refund claim under Rule 5 of the CENVAT Credit Rules, 2004 cannot be confined to verification of documents on limitation where the Tribunal has already decided the issues, including limitation, in a prior decision; in that situation the adjudicating authority must be directed to decide the claim in accordance with the law laid down by that Tribunal decision, and such a remand is a blanket remand to be so decided.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 46-2012 dated 13/03/2011 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals-II), HYDERABAD]
For approval and signature:
HON'BLE SMT ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes
POWERWAVE TECHNOLOGIES R & D (I) PVT LTD UNIT # 04-01, LEVEL 4, BLOCK 2, CYBERPEARL IT PARK, PLOT NO.9, SOFTWARE UNITS LAYOUT, MADHAPUR, HYDERABAD 500 081 Appellant(s)
Versus
Commissioner of Customs ,Central Excise and Service Tax HYDERABAD-IV POSNETT BHAWAN, TILAK ROAD, RAMKOTI, HYDERABAD, - 500001 ANDHRA PRADESH Respondent(s)
Appearance:
Mr Y. SREENIVASA REDDY, Adv C-403, KESHAVDALE, ANAND NAGAR COLONY, KHAIRATABAD HYDERABAD - 500004 ANDHRAPRADESH For the Appellant Mr. PAKSHI RAJAN, A.R. For the Respondent
Date of Hearing: 01/09/2015
Date of Decision: 01/09/2015
CORAM:
HON'BLE SMT ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER
Final Order No. 21823 / 2015
Per : ARCHANA WADHWA
The appellants refund claims in terms of Rule 5 of CENVAT Credit Rules 2004 stands rejected by the lower authorities on various grounds including the ground of limitation. The Commissioner (Appeals) has remanded the matter after holding against the appellants on the point of limitation for verification of documents. The appellants contention is that the Tribunal in the case of Apotex Research Pvt Ltd Vs CCE vide Interim Order No. 79-152/2014 dated 29/-8/2-14 has discussed each and every issue and has opined on all the issues involved in the present appeal including the issue of limitation. As such we are of the view that the remand before original adjudicating authority would be a blanket remand to be decided in the light of the law laid down by the Tribunal in the above Interim Order. The appeal is disposed of in above manner. (Order pronounced in open court)
ASHOK KUMAR ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER
pnr
2
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free