Point of Law : No limitation is prescribed and/or applicable cannot be a ground to consider their claims for exemption when they satisfy prescriptions under the said notification.

JUDGMENT :

Soumitra, Saikia, J.

Heard Ms. P. Sikdar, learned counsel appearing for the appellant. Also heard Mr. S. C. Keyal, learned Standing counsel, Central Excise Department, appearing for the respondents.

2. This an appeal under Section 35G of the Central Excise Act, 1944 against the order dated 18.12.2019 passed by the CESTAT, Kolkata.

3. The following questions of law were raised in the appeal by the appellant/assessee.

(a) Whether the Order of the Ld Tribunal (CESTAT), Kolkata, dated 18th December, 2019, rejecting the Appellant's exemption claim under the Notification 33/99-CE, dated 08.07.1999, is barred by the Principle of res judicata, as the same issue allowing the exemption benefit to the Appellant has already been decided by this Hon'ble High Court in the Judgment & Order, dated 26.04.2013 in the Writ Petition No. WP(C) 83/2013 ?

(b) Whether the Ld. Respondent Authorities have committed judicial indiscipline, while continuing revenue litigation, without taking recourse of judicial appeal against the Order of this Hon'ble Court, dated 26.04.2013, if were aggrieved ?

(c) Whether the Appellant is entitled to get interest for delayed refund under the exemption scheme in terms of Section11B of the Central Excise Act, 1944, considering ‘relevant date’ as the date of passing the Order by this Hon'ble High Court dated 26.04.2013?

4. Subsequently, by way of an affidavit the appellant reformulated the questions of law. This Court by order dated 01.02.2021 admitted the appeal and the following question of law :-

(I) Whether it is correct view that RT 12 Returns submitted by the Appellant was not to be considered as Statement for refund under Para 2 of the Exemption Notification No.33/99-CE, contrary to the law declared by this Hon'ble High Court?

(II) Whether it is correct view that the expansion mentioned in RT 12 Return and documentary evidences so submitted were not sufficient for claim of exemption, contrary to the law declared by this Hon'ble High Court?

(III) Whether non existing ground of limitation under the Exemption Notification No.33/99- CE, was applicable to the case, contrary to the law declared by this Hon'ble High Court?

(IV) Whether the Ld Tribunal (CESTAT), Kolkata, has erred while recognizing the direction of this Hon'ble High Court, allowing exemption benefit to the Appellant, but rejecting it in the impugned order?

5. The appellant is a manufacturer of tea including tea waste falling under Chapter- 9 of the Central Excise Tariff Act, 1985. The appellant is duly registered with the Central Excise Department bearing Registration No. 3/SIB/Package Tea/1998 dated 27.04.1998 for manufacturing of tea including tea waste.

6. Pursuant to the Notification No. 33/99-C.E. dated 08.07.1999 issued by the Union Finance Ministry, granting exemptions to New Industrial Units which commenced the commercial production on after 24.12.1997 and Industrial Units existing before 24.12.1997 but had undertaken substantial expansion by way of increase in capital investment by not less than 25% on or before 24.12.1997; the appellant claims to have had undertaken substantial expansion over 25% by way of capital investment. According to the appellant since in terms of the said notification issued by the Union Finance Ministry, the appellant fulfilled the conditions for claiming exemptions, it submitted its claim for the refunds of Central Excise duty paid. The expansion was stated to have been undertaken by increasing the installed capacity during the period from 01.01.1998 to 01.07.1999. The claims for refunds of Central Excise duty paid, were submitted by an application dated 02.01.2008 seeking exemptions from the duty of excise in terms of Notification No. 33/99-C.E. dated 08.07.1999. The application was accompanied by the invoices, Chartered Engineer’s assessment report for installed capacity, Invoices/Challans in respect of the new mach