C/TAXAP/957/2018 ORDER

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

R/TAX APPEAL NO. 957 of 2018

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M/S ASTRA LIFECARE ( INDIA ) PVT LTD
Versus
COMMISSIONER OF CENTRAL EXCISE
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Appearance:
ANANDODAYA S MISHRA(8038) for the Appellant(s) No. 1
for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA

and
HONOURABLE MR.JUSTICE A.C. RAO

Date : 27/06/2019

ORAL ORDER

(PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA)

This   Tax   Appeal   is   admitted   on   the   following   substantial 

questions of law:

“[A] Whether the Honourable CESTAT  is correct in upholding  
the order of the Ld. Commissioner [Appeals] and restricting the  
amount   of   refund   on   the  basis   of   the   Sr.No.10,   12   &   13   of  
Form­A in case of goods.

[B] Whether   the   Notification   no.   05/2006   CE   [NT]   dated  

14.03.2006   amended   by   Notification   no.   27/2012   CE   [NT]  
dated 18.06.2012  would prevail over the Rule 5 of the Cenvat  
Credit Rules, 2004 and is ultra vires of the Cenvat Credit Rules.

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 C/TAXAP/957/2018 ORDER

[C] Whether   the   formula   for   restricting   on   the   basis   of  

formula   prescribed   under   Rule   5   of   the   Cenvat   Credit   Rules,  
2004 and the refund given in Sr. No.1 and 2 of the Form­A can  
be made applicable in case of 100% EOUs.

[D] Whether   a   formula   can   be   devised   which   ultimately  

results into exporting of taxes by reduction of refund of actual  
duty incidence and intention of entire CENVAT scheme.”

(J. B. PARDIWALA, J)

(A. C. RAO, J)
KUMAR ALOK

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