IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 85 of 2025 ==================================================

THE COMMISSIONER, CGST AND CENTRAL EXCISE COMMISSIONERATE SURAT Versus AEGIS LIMITED ==================================================

Appearance:

MR CB GUPTA(1685) for the Appellant(s) No. 1 MR VISHAL AGRAWAL for MS. DIMPLE K. GOHIL(7451) for the Opponent(s) No.

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CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 03/12/2025

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. Heard learned advocate Mr. C.B. Gupta for the appellant and learned advocate Mr. Vishal Agrawal with learned advocate Ms.Dimple K. Gohil for the respondent.

2. The appellant has proposed the following substantial questions of law :-

“(i) Whether the Hon’ble CESTAT was right in reassessing the Service Tax paid by the respondent during the proceedings of examining Refund claim under Section 11B of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994?

(ii) Whether in the facts and circumstances of the case, the Hon’ble CESTAT is right in deciding the issue of refund claim, instead of s