Skip to content
How to use Judgment tools
  1. Click Tools to open PDF, Print, Tag, Note, Favourite, and CiteSignal.
  2. Use Brief & Ask in the toolbar for the AI Brief and case chat.
  3. Jump to sections with the pills below the help bar.

Monnet Indus. Ltd. Vs. Commissioner of Central Excise

Monnet Indus. Ltd. vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Nov 07, 2002
~2 min read
https://sooperkanoon.com/case/29269

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

  • 18-section brief - facts, issues, ratio, relief
  • Ask this case - answers cite the judgment
  • Semantic search - find precedents by meaning
  • Research drawer - sections, cites, related cases

No card required · credentials emailed · Log in if you already have an account

Citation
Court
Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge
Decided On
Subject
Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue
Excise

Parties & Advocates

Appellant / Petitioner

Monnet Indus. Ltd.

Respondent

Commissioner of Central Excise

Legal References

Reported In
(2003)(160)ELT380TriDel

Excerpt

1. the applicants filed the refund claim before the adjudicating authority on the strength of the order passed by the tribunal on 9-5-2002 in their appeal, but the same has been declined on the ground that since the case has been remanded by the tribunal for de novo adjudication, the refund claim is pre-matured. but we find that the refund claim has been filed by the applicants in respect of the amount which was pre-deposited by them in pursuance of the tribunal's stay order passed in their appeal, on the stay petition. the appeal of the applicants has also been decided. the matter has been, no doubt, remanded to the adjudicating authority by the tribunal, but their refund of the pre-deposited amount could not be declined by holding the same to be pre-matured. their claim deserves to be examined/considered in the light of the judgment of the hon'ble delhi high court in the case of m/s. voltas ltd., 1999 (112) e.l.t. 34. therefore, the adjudicating authority is directed to pass appropriate order regarding the refund of the pre-deposited amount to the applicants, within two months from the date of receipt of copy of the order from the registry or on presentation of the copy of the order by the applicants before him, keeping in view the above referred judgment of the hon'ble delhi high court. the miscellaneous application of the applicants stands disposed of accordingly.

Full Judgment

1. The applicants filed the refund claim before the adjudicating authority on the strength of the order passed by the Tribunal on 9-5-2002 in their appeal, but the same has been declined on the ground that since the case has been remanded by the Tribunal for de novo adjudication, the refund claim is pre-matured. But we find that the refund claim has been filed by the applicants in respect of the amount which was pre-deposited by them in pursuance of the Tribunal's stay order passed in their appeal, on the stay petition. The appeal of the applicants has also been decided. The matter has been, no doubt, remanded to the adjudicating authority by the Tribunal, but their refund of the pre-deposited amount could not be declined by holding the same to be pre-matured. Their claim deserves to be examined/considered in the light of the judgment of the Hon'ble Delhi High Court in the case of M/s. Voltas Ltd., 1999 (112) E.L.T. 34. Therefore, the adjudicating authority is directed to pass appropriate order regarding the refund of the pre-deposited amount to the applicants, within two months from the date of receipt of copy of the order from the Registry or on presentation of the copy of the order by the applicants before him, keeping in view the above referred judgment of the Hon'ble Delhi High Court. The Miscellaneous application of the applicants stands disposed of accordingly.

Continue Your Research


AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial