2018 (9) TMI 980 – CESTAT NEW DELHI – TMI – Refund of amount deposited – implementation of order pending till date inspite of this Tribunal’s categorical order – Held that:- The Board have now appointed a common Adjudicating Authority vide Order No. 2/2018-CE dated 22.06.2018 – The appellant M/s J. V. Industries Private Limited and the other connected party M/s JSL Stainless Limited are directed to file their submissions/ representation before the respondent adjudicating authority on or before 15.10.2018. Thereafter, the ld. Respondent Commissioner shall fix the date of hearing – If the appellant is found to be entitled for refund pursuant to the adjudication order, the same shall be granted forthwith – The respondent Commissioner shall file the compliance report before this Tribunal and/or progress report otherwise, in the month of January, 2019 on or before 31.01.2019. – Ex. Misc. 50517/2018 in Ex. Appeal No. 51143 of 2017 – Interim Order No. 69/2018 – Dated:- 13-9-2018 – Mr. Anil C
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04.11.2015 insisted for refund bringing on record Board circular and ruling of the Court holding that once an order is set aside and matter is remanded back for re-adjudication, the amount paid by the assessee has to be refunded back. Thereafter, the Department issued show cause notice to deny the refund claim to which the appellant filed reply in February, 2016. The show cause notice was adjudicated considering reply and vide Order-in-original dated 03.02.2016 passed by the Assistant Commissioner the refund was denied on the ground that demand has been set aside solely on the ground of violations of principles of natural justice and not on merits. 4. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals) for the refund claim on the ground that the amount of ₹ 40 crores was deposited vide a challan dated 31.03.2008 and the challan was marked – without prejudice and pending investigation relating to cenvat credit of ₹ 4.37 crores against nickel ca
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e -appellant as per law. 7. Ld. Counsel for the appellant -assessee states that the copy of the final order dated 15.11.2017 was received on 03.01.2018 and since even after expiry of more than four months the matter is still pending adjudication before the authority, they applied for refund and also release of the bond and bank guarantee with a letter dated 25.04.2018. In response thereto, by his letter dated 26.04.2018, the Asst. Commissioner informed the appellant that their refund claim cannot be entertained by the respondent office at the moment, as their matter is still pending with the Commissioner for denovo adjudication in terms of the earlier final order of this Tribunal dated 06.08.2015, further read with CESTAT Final Order No. 57983/2017-Ex (DB) dated 15.11.2017. The appellants were further advised to approach Commissioner, the adjudicating Authority in the matter and subject refund application was stated to be returned back. The applicant / appellant further approached the
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s been stated as follows: 2. In this regard the detailed reasons for non-adjudication of the show cause notices pertaining to M/s J.V. Industries are as under: i. In view of the CESTAT Final Order No. A/5251- 52522/2015 -EX(DB) dated 06.08.2015, passed in respect of M/s JSL Stainless Ltd. (formerly known as Jindal Stainless Ltd.) and others and M/s J.V. Industries, the Chief Commissioner, Central Excise (Delhi Zone) vide Office order No. 04/2017 dated 16.06.2017, assigned the following SCNs, for the purpose of adjudication to the Commissioner of C. Ex., Delhi-II. Sl. No. Party SCN No. Date of SCN Amount involved (Rs.) 1 JSL 20/CE/Commr/HQ/ RTK/2010 07.06.2010 148040654/- 2 JV Industries IV(Hqrs. Prev.) Int./24/D-II/07 17.06.2008 1359478/- 3 JV Industries IV(Hqrs. Prev.) Int./24/D-II/07 30.12.2008 43755733/- ii. On commencement of GST from 01.07.2017, the jurisdiction of all the CGST Commissionerates was re-allocated. Since M/s J. V. Industries were registered with Mandoli Division unde
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M/s J. V. Industries submitted that the matter was already pending before the Commissioner, Rohtak for adjudication in line with the directions of the Hon ble CESTAT Final Order dated 06.08.2015 and requested to refrain from the proceedings in the matter of their SCNs. They further submitted that the matter would be adjudicated alongwith the other parties by the Commissioner, Rohtak, in view of the Remand directions of the Hon ble CESTAT, New Delhi. v. Vide the Order No. 2/2018- Central Excise dated 22.06.2018, the Board assigned the above referred SCNs to the Commissioner, CGST & Central Excise, Delhi East to act as a common Adjudicating Authority for the purpose of adjudication. vi. The adjudicating authority once again granted personal hearing to the party on 18.07.2018 which was attended by Sh. Vijendra Kumar, authorised signatory appointed by M/s J.V. Industries Pvt. Ltd., who despite being affirmed by this office regarding the appointment of Commissioner, GST Delhi East Commi
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herein this Tribunal directed the respondent Commissioner to decide/ pass the original order (denovo order pursuant to remand) alongwith the Final Order No. A/52510-52522/2015 dated 06.08.2015) as per direction of the Tribunal, within a period of two months from the date of receipt of the final order dated 15.11.2017, from the date of receipt of the final order, failing which the Department will have to make the refund to the appellant/ assessee, as per law. But no action was taken to grant the refund. 11. When the appellant/ assessee approached the respondent by their letter dated 23.04.2018 received in the respondent s office on 25.04.2018, praying for compliance of the final order of this Tribunal and consequent refund of ₹ 4.40 crores and also release of the bond and bank guarantee made during investigation in terms of the earlier final order dated 15.11.2017, in response thereto, by his letter dated 26.04.2018, the Asst. Commissioner informed the appellant that their refund
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the bond and bank guarantee, and the application dated 26.04.2018 was returned back to them stating that the matter is still pending with the Commissioner for denovo adjudication and they were required to approach the Commissioner for adjudication. 12. From the perusal of the records, we find that the three show cause notices were issued by the two different Commissionerate two by CCE, Delhi on M/s J.V. Industries and the other by CCE, Rohtak (Haryana) on JSL. 13. Accordingly, we directed ld. AR to get the status report as to why the implementation of order is pending till date inspite of this Tribunal s categorical order. But from the status report referred to, supra, it is evident that non-compliance by the Commissioner was not deliberate but due to reorganisation of field formation, on account of GST implementation w.e.f. 01.07.2017. 14. Having considered the rival contentions and in view of the fact that the Board have now appointed a common Adjudicating Authority vide Order No. 2
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