Disposed
Commissioner of C. Ex. & St,Ltu,Delhi v. Srf Ltd.
Delhi HCSERTA/9/2017
Case brief
from the order text
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HIGH COURT OF DELHI AT NEW DELHI + SERTA…
What the court decided
AI extract
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$~8
* IN THE HIGH COURT OF DELHI AT NEW DELHI + SERTA 9/2017 & CM APPLS. 39595-98/2017
COMMISSIONER OF C. EX. & ST,LTU, DELHI ..... Appellant
Through: Mr. Harpreet Singh, Senior Standing Counsel. versus SRF LTD. ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MS. JUSTICE PRATHIBA M. SINGH O R D E R % 03.11.2017
Tribunal by the impugned order dated 17th November, 2016 has allowed refund of Rs.4,64,114/- to the respondent. It is an admitted case that the respondent, which is a unit in the Special Economic Zone, would be entitled to refund. The plea raised by the appellant is that the refund was rightly rejected as, only one refund application for each quarter is maintainable as per Notification dated 1st July, 2013.
Looking at the quantum of amount involved, we are not inclined to issue notice in the present appeal and the application for condonation of delay. However, it is clarified that the question of law is left open.
Appeal for records would be treated as disposed of. The miscellaneous applications are also disposed of.
SANJIV KHANNA, J
PRATHIBA M. SINGH, J
NOVEMBER 03, 2017/ dk
2 provisions across 2 enactments
COMMISSIONER OF CENTRAL EXCISE AND ST, LTU, DELHI
SRF LTD.
SANJIV KHANNA
PRATHIBA M. SINGH
As recorded by the court registry
An appeal in a service tax matter.
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