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IN THE HIGH COURT OF JHARKHAND AT RANCHI
M. S. RAMACHANDRA RAO, C.J., DEEPAK ROSHAN
Amul Crank Case (P) Ltd., through it authorized signatory, Dharmendra Kumar Das, son of Kameshwar Lal Das – Appellant
Versus
Commissioner of Central Excise & Service Tax, Jamshedpur – Respondent
JUDGMENT :
(Deepak Roshan, J.)
1. The instant writ application has been preferred by the petitioner for the following reliefs:
“a) To issue a writ/order/direction directing the Respondent to give effect to the Order of the Hon'ble Tribunal dated 08.04.2022 and/or to implement the said Order of the Hon'ble Tribunal by refunding the amount of Rs.2,57,38,894.67 alongwith interest;
b) To issue a Writ in the nature of certiorari directing the Respondents, their servants, agents and/or assigns to transmit all the records pertaining to the case so that conscionable justice may be done to the petitioner by directing the respondents not to illegally withhold the amount of Rs.2,57,38,894.67 refundable to the petitioner consequent upon the Order dated 08.04.2022 passed by the Hon'ble Tribunal;
c) An Interim Order directing the Respondent Authorities not to withhold the refundable amount arbitrarily and to refund the said amount of Rs.2,57,38,894.67 by implementing the said Order of the Hon'ble Tribunal.”
2. The brief fact of the case as per the pleadings is that the petitioner is a Private Limited Company and is engaged in manufacturing excisable goods falling under Chapter 84 on job work basis of
Non-compliance with a valid Tribunal order constitutes arbitrary action and unjust enrichment, necessitating prompt refund of reversed amounts.
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The court established that the extension of the limitation period for GST refund applications due to COVID-19 applies retroactively to claims made during that period.
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