M/S. Brahmaputra Carbon Ltd. and Anr v. The Union of India and 3 Ors

ORDER Date : 29-05-2023 Heard Mr. K.N. Choudhury, the learned Senior Counsel assisted by Mr. A. Das, learned counsel appears on behalf of the petitioners and Mr. S.C. Keyal, learned counsel appears on behalf of the GST.

¶2Both the writ petitions relates to the same question of law as to whether the petitioners would be entitled to the interest on the refunds under section 11BB of the Central Excise Act, 1944.

¶3This very question have already been settled by the Division Bench of this Court in the case of Amalgamated Plantation Private Limited -Vs-Union of India reported in 2013 (2) GLT 413, wherein it was held that section 11BB of the Central Excise Act, 1944 does not exclude the claim of refund made in terms with the Notification dated 08.07.1999 and therefore, the petitioners therein were held to be entitled under the provisions of the Central Excise Act, 1944 to the interest on the Excise duty refunded to them.

¶4The learned counsel appears on behalf of the GST has drawn the attention to the order dated 22.03.2023, passed by the Division Bench of this Court in the case of Union of India –Vs-Panparag India Limited in Writ Appeal No. 102/2022, wherein the Division Bench taking into account that an appeal has already been preferred by the Revenue before the Supreme Court which has been registered and numbered as SLP No. 016322/2018 directed the Appellant department to make payment on the interest of delayed refunds to the respondent therein within a period of 2 (two) months from the date of the said order passed by the Division Bench. However, an clear observation was made that the respondents therein shall furnish an undertaking that in case the Revenue succeed in the Page No.# 4/5 aforesaid SLP, the interest amount paid under the order shall be reimbursed to the concerned department.

¶5The attention of this Court was drawn to this aspect of the matter on

26.05.2023 when the learned counsel appearing on behalf of the petitioner sought for some accommodation so that the instructions could be obtained as to whether the petitioners herein would be inclined to give an undertaking in the manner which have been directed by the Division Bench in the case of Panparag (supra).

¶6Today Mr. K.N. Choudhury, the learned Senior counsel upon instructions from Mr. A. Das, submits that the petitioners are also willing to give similar undertaking to the effect that the petitioners are willing to reimburse the interest amount, if paid, by the Department in pursuance to the order passed by this Court in the eventuality, the SLP so filed before the Supreme Court is allowed in favour of the Revenue.

¶7Taking into account the above, this Court disposes both the writ petitions thereby directing the respondent authorities to disburse the amount of interest to which the petitioners would be entitled to on its refunds within a period of 2

(two) months from the date of furnishing a certified copy of the instant order along with an undertaking that the petitioners would reimburse the amount so paid on interest on the refunds, if the revenue succeed in SLP No. 016322/2018.

¶8With the above observations, both the petitions disposed of.

JUDGE Page No.# 5/5 Comparing Assistant

PageoNo.#o1/5 GAHC010018192016 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWP(C)/3565/2016o M/S.oBRAHMAPUTRAoCARBONoLTD.oandoANR.o HAVINGoITSoREGISTEREDoOFFICEoAToINDUSTRIALoESTATE,oNEWo BONGAIGAON,oP.O.oandoDIST.-oBONGAIGAON. 2:oSANJIBoKUMARoBARUAH oS/O-oLT.oD.P.oBARUAH oLANEoNO.o2 oADARSHAPUR oKAHILIPARA oGHY-o19 oAUTHORIZEDoREPRESENTATIVEoOFoPETITIONERoNO.o1o VERSUSo THEoUNIONoOFoINDIAoando3oORSo MINISTRYoOFoFINANCEoCENTRALoEXCISE,oNEWoDELHI. 2:THEoCOMMISSIONERoOFoCENTRALoEXCISE oGUWAHATIoCOMMISSIONARATE oBHANGAGARH oG.S.oROAD oGHY-o5. 3:THEoDY.oCOMMISSIONERoOFoCENTRALoEXCISE oDHUBRIoDIVISION oDHUBRI-o783301. 4:THEoASSTT.oCOMMISSIONER oCENTRALoEXCISE oDHUBRIoDIVISION oDHUBRI-o783301o AdvocateoforotheoPetitionerooooo:oMR.AoDASo Page No.# 2/5 Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C)/3572/2016 M/S. BRAHMAPUTRA CARBON LTD. and ANR. A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGD. OFFICE AT INDUSTRIAL ESTATE NEW BONGAIGAON P.O. and DIST- BONGAIGAON 2: SANJIB KUMAR BARUAH S/O LT. D.P. BARUAH LANE NO.2 ADARSHAPUR KAHILIPARA GHY-19 AUTHORIZED REPRESENTATIVE OF PETITIONER NO.1 VERSUS THE UNION OF INDIA and 3 ORS MINISTRY OF FINANCE CENTRAL EXCISE NEW DELHI 2:THE COMMISSIONER OF CENTRAL EXCISE GUWAHATI COMMISSIONERATE BHANGAGARH G.S. RAOD GHY-5 3:THE DY. COMMISSIONER OF CENTRAL EXCISE DHUBRI DIVISION DHUBRI-783301 4:THE ASSTT. COMMISSIONER CENTRAL EXCISE DHUBRI DIVISION DHUBRI-783301 ------------ Advocate for : MR.S K MEDHI Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA and 3 ORS BEFORE Page No.# 3/5 HONOURABLE MR. JUSTICE DEVASHIS BARUAH