Commissioner Of Central Excise vs M/S K.V.R Constructions on 18 November, 2010

Karnataka High Court

Author: Manjula Chellur Kumar

31 Tfﬁ EEGH QQURT C3? KAR.E¥ﬁ.'§'ﬁJ{A £1' Eﬁﬁﬁﬂlﬁgﬁ
QEFEE TEJES 31% 183% 1393.? Q? gswmga, 291%
EESERT

31$; E~§§§'BLE ms. mmca §éi§';HJ{}{g'§ 

Arm  
31$ i~{SE§'E§.,E ram J£IS'I'I{1E  _
2:25:21': gypgag I'*s}'::>.2Q92~=9'3::'§AA?VI3"' f'£',IZ}f;§'.'-'(Q %%{'i'<f£'!;R4:

BETWE E3:

Qammsé simmer cafCmn*aI  E3 )1   V '
Hc.1€'£w§ Sﬁﬁsmybc    
Lalbagh Réacé

 

Nﬁw     _   
Cammiasionsi' ¢i: {'¢ '§'&;§t *   
Sarvim '}'ax-Cicéxzgtﬂésgiemgmég   »

rmze,   
    . '
      .

– .. 4′ “.A;:sm§§g:1t
[By 83%, Ra.gha%;rzﬁra7:,–,Aﬁ1ar, for
Sgri”1’€,E.E}m..a_3a§mr§ 633:2}

f¥sf.1{33, 35*? i97fT,.§i:rr¥ Heuéin Emma

H Vv . Hm2éi§z1v’–§?E$€aﬂ, {fiaoor

M”x%ri§§.

“3*has¢ Appéais {taming far Ezearixxg

ﬁzﬁrzﬁzicz ﬁwﬁmj, J1, cieliwrw the f91Emv:i:1g:-“-.__ ”

JunamEﬁ§”~

The Revenua is mfaréT–Li$..”$I§er ” L’

:3? the iaamed Smgie ?s7:*§.§: ﬁetitiaﬁ
f%’:::.16′?i?3 ,1 2%§. ?a:ﬁ§.=;s’A’ this appeai

$3 per ihair ra:,rr_.¥§;:Vi;f1 x V’

3. ﬁenstmaﬂm ia a

Sﬁﬁﬁirtiﬁiiiéfi’ sersricaa ﬂﬂdﬁf’

categafry ,’i.’.?»c:}:::g;$V§i1?§z;<:%;'f§i§z: af Rasidantiai Compiax

V, ,_,[Sje§'#§ai::fae'f the Servica Tax in axzjwrtzianca

" W94. They have undertaken tha

5:7
4/

Bf febllawing warts an behaif Qf Slzri

mighunghmmm shiksmm Seva Trust 'sy viztzxﬁ cf

A agéﬁemamt éaicé §'?.1§.2Qa4:»~

a} ﬁﬁdiﬁai mﬂﬁgﬁ
hf 2%£M3 E-iasgitai

3
C1 8631*’? Engzm-ﬁring camikge
dj SJEIT Engmearixag Bays Hzmtai

3. It is aims mm: in dispéxte that seizwziccrfefx

came ta ha gem. in accerdance with the P’i:1;s’t;:’:¢fe;_~”

£394 far the sarvima rendered far tha a?3z#:f5f:’.:fai§gi’t..bj;%L:”

constructing amve buiidixw far:=::1a1-péériﬁsdsi

£9 Fbbruaxjy’ 20% and 1s!£a.y 2§:§$éV”‘:::$V’Fsbriiia1f§§…V2G§3?V.

ﬁuring the mcnth sf Mama _2§;;1&a§kkpe::ﬁeme§ fgjéed ma

refunci appiiaatiana _ whiah were

reczaivacé ‘by m-231:3 goeaa santendizzg
ma: gaming V%xa+21:c:: was mm by {ham

wag {Q a ﬁ0.n4pr¢ﬁtAA~–§1§ n mid they ware mt

sggazz in the light, cf thﬂ Circular

dataé 1’.?;Q9.2GG4 and ssaught fer

ﬁéervice Tax gaiﬁ. Tim ksaimiant

“””‘–._VV{‘ﬁQm§¢.mi$:%§Gn:ar Qf Qentrai Excise by srder dated

ELQGQ8 cama ta 3; aionrshzsimz ma: ammmt paid by

T them is met sezviga zax, but it was in the nature cf

% ” aeposiz with the Depmmenz. He aim new

that amgums Cﬁﬁﬁﬁtﬁé ermrzsaugly ézavg t-zji”*.Tbe

ratmﬁaﬁ ta thé csmamed mmcén, E1;:,_:~’};’;c:33;§.=§:i:_;r :’;:f:’,”
regestad the reﬁmd claim an the ”
appﬁcationa were ﬁiad beyond the .’

pregcribcé Lander Scctigm 13;}.-3

194% {far $12911 refariﬁd ta’:

4. Eeing ‘j .:§r::i_e:r,, petitianar
preferred an aprggeai bgféiﬁ’ mppcais}

in Appea} Qréer of the

a1,_2.’£_.A§13s:;%;’Vi?.v1V.’,§§V_ é:c1<:i« tha appeal by etrsrclar

dt. 3?} 3 Ehc mjectimn of the appeal;

the ;ie°1£i$;?ic::3;$r"' am Writ Peman N€;.16?'?3/23139

msra Single Judge aeelcing setting aside

i".§.t:V"ér: §¢':" tfiﬁaéamzniwiamer géppeaisi and far rafuné

Lg: s5;vj@Ta$; mid;

% ‘ * 5. The: Eeaxﬁéd singze Judge by refarririg ta

M_.jA”‘$%e.§t.i§n 113 sf Centrai Excisa am 3.944;. mm that

ééctiszz 3; 38 ‘m mwyii.-tabla aims amaunt paid by

gaetiﬁenar was mm: a duty mid $1″ ﬁepesiwﬁ and it was

heﬁ in be ﬁﬁpasit with tha da t axzﬂ mt duﬁy». It

was abs mm mm was 13$ amemsity fer ting

am’ he seanzm 2:3 ef the Am, Azzcardzrg’

Singja ‘..:z.¥.&.gﬁ§ the exams: at’ tin

arié ﬁspﬁﬁaﬁe:-: Triﬁuﬁ

ma :*&po:1§e2::.t was ¢rmn¢ariis §.z= it 3339″ Welmsa’ I V

cf skim mwﬁ tha aﬁffckr
rizéatirxg Es aagﬁzaz was 1:515
mmmmmhae :1. Tm
fha amunia
beyoné twe mm
ﬁam by the saié cruiser}
3 ma qumtimxim tixe wider at’ the
. V~

ta €313 aymiiants, the Lmmi

_ ﬁizfgla mtally mnkmmwueﬁ the raﬁn an 5}}

rcfuxiéi mama bf; mt ®§Iﬁﬁ {Em saga aef

imam mm «en. awn as mug

mpartﬁﬁ ix: 1997 rag) 31.1: 24? ac, which zays Vﬁown

the garameters af enterisinirzg ax: agplicat-§a;::;:1′

Sactiﬂn 1 13 ar the Cgntrai Emma Act, mg. A -If %

‘2’; ﬁicsarding is the

Bepartmcni; {mac the ameznzm aréA.;p’a§.d 3-.T;”s”‘v’5sz;gf:§§i.:;e§j’;t$3; L.

by virtue Qf Sectitzn 3:3 e£ FL;«”:i%;1,a;;¢e%1§rs34, the
agspiicatien sf gcmag inter play.
Thercfereﬁ any “”:9a3=;fi1ndcci hm to

ha in _$j.s€§;ﬂ*r;=<r;.fj Central Exaise

ﬁat, m§as§e_%éﬁé;=r§ 4?he ﬁ.év;t'::z*<: er the tax gaid, and the

refund Eiazgta Srsctzion MB {pf rm Act,

Her1;.j§e,"1<;,23 catgtéﬁés v€t:§1a§ amass; the refund slaim is

tims prmmbea under Sacstian 3 13 of

._ft§.¥s°ﬁ.-Bmdent caulé net ham had {ha baneﬁt

g af rt;?: f;:;i:ﬁi'Va§:'"::he ammmt and as &. matiar ﬂf fact Farm-

VV V' "'..jL_RAApre§cVI;)'.bed far mfund $1' amaunts under Secﬁon 3.15

' tﬁif Air: was ﬁlﬁ ﬁg; the rmpmzcient £11 73118 instant case

VV V as $23.32: he mntends ithat ha}? 81711333 Judge erred

in haiﬁixg Swilﬁ aa izmppiizzabiﬁg '§'"1":er&fQ§°e, ha

prays far {ha carder ef the: iemnté Siﬁgia Judge 13:3 he
sat asitia hy uphaiﬁing the asréar af aha &p§«£ﬁ,1&ta

authaﬁgyﬁ

8, Ha alas cantenés that '&§..x:§r£u¢ "
3 {:3 gs; of the mg there is s{:»:ttiir3'%3*

Appenaze Triburxal. Themfcgg; mg 23.1;-::kk%§}ati1é:e;:1%k :£':£se1f" A %

was rm: m&inia.tr71s.b1¢..V.iE;iﬁ §£*é1;x*2&:.i{ien§ Em
relia apex}. tha jzzégmﬁixi 'Q?' jggiﬁpfemg Qcrkxri in
tha case cf; V. $313

rum :¢pJcgs£gaé%i;£ g2kﬁr1a3 3. we :19.

Earned Senlmr Qtzzxrmsei

fer p«at,}2ti5»:*.a$::'~va3sj;a:§-_$a:°§e"e«iéissrxtezxﬁs that as 143113 as she

V' b3:…….i:I:c raapcsndtnt was an ammzrzt

* m’:a11¢:ct¢d. in amarﬁaimc with 121:

jfixsen Section 1 13 sf ma Ceritra} Excise Act

v.%ppiy mé if saw the amsmunt yaici by the
: ‘s:’ft~.:$;r: :ém:¥s¢r;t is eutaiicif: tin §r§.3I’V’iﬁ’$¥ Qf Sgctian 113 ef

…§?§e Est, mane af the prsuvisimns sf Sestéari 1:8 9f the

Ag: ineiudﬁ timc kiwi $32233. appig and ﬁzazﬁfare

amnsnnts in qaestinn mfg gram maﬁa: mistaim as

szmh it mam: be cansausd as duty ytaid. V.

the mme, ha wmizgarzda, Sasctian, 1 1B {if K

an attraactgd. :9; ‘km Esta sf the * ,

:9. ﬁgwﬁdim to ad Cﬁéiiﬁaeij fa: k %

the pcﬁﬁazzgr, .–%’j1}§ €§€3§€ﬁ’£..
tax in qusmstian ﬂea the amscxums
paid by the p§’§’§:%;f:t§r as aiaim far
rsfand af Seating: ?. 13 {if
the ha reliem men.

the judézﬁeni cf Cimzrt in ma caw af

was (221; 21:: we may,

‘7(émdin,a1£ Beach 9:’

“\C’-.

High mm in am: mason
VV _ §a;i533?i§m9 in the cage csi’ 3&3′-1 ant Vmhtt

mm. 2m.s.2@@9 mﬁ gmmenz cf 3

this ﬁﬁurt in the

cam 0fC aiﬂcwal E::c@ Bin»
m ‘V. R% 1% Pvt. rm. raparted in 29% –i306}

mgr 9% ﬁiazi.

EL. We have gem é:»f

aéxtharitiag sf the Bcpartmamt 55

Singie éudge; We Iware ‘t1A§§;£e’£:e§1ig.–‘i€,;1V”‘L’

reiiad Lzpen by ‘bath ‘é;::u1″}armi011s

ccnsidaratian to the subgrrﬁigfgiégis _.ﬁ;a;I5;:af} e;1t§vea’ :3. February QGS3 and

Februm; ‘ﬁbt in éispute the atiaxlﬁ’ {mﬁons

,?:1’1t dataé xsmagaaa ﬁzmﬁudaa the

iéézjfisfruatiaans which are far the use sf

ar institutierw being %'{£}.’t1i$h$d saieiy

th;e * educazionai, relimus, ahaerimbia. health!

ms philanthrepic purpesgs and mat far tha

…§1;i*m$a 5:’ pmﬁt, am rm: taxable Ming nan-

mmmarﬁial in xlature. it is 3.1% me: it: dispute that
claim Qf tha rcspsnﬁacnt befere £1115 ceﬁacmed azztharity
333191113 re;-zfund sf the abme mid amaunt “was based an

1:213 shave circular mam :7x§9.20a4 an the

this: fix ﬁﬁﬁﬁﬁw am m3:1®2*a§ far a__.–:::1€§f:#.§5r§fi§.

a§gaz151mﬁe:*:. “E’he <:1epar£maa:is5a3.s_;2: nqsé K "

servings reﬁdered by the

eonstxuatiarns mi' asevgrai As5;ta,tcc%.V_a$3;©:=:§§é""i:3":%hc " L'

tram, Wifxich is 5; nan-fpxfaﬁt Qzgszﬁigizéitiﬁn, hanceg a 11011-

pmﬁt sﬁnsiee is nest ” ‘

” §atiti&nerT5 abave: said
amaunié’ wars 3 mistaken imprmsican that

13163′. i’?$*Esm amzh $&I”§”§.€$ tw and £213

‘ “” ‘ “mad: by them was rem: charggd by

ﬁﬁm this parser; m vﬁmm they

. ranéereazi sewge. In sther svorﬁ, a;::c0rdiI1g to menu,

H K gaid mm 331% amaunts tsndar 9. miatakgxx

that they were liable Ea pay wan timugh

.i:§ z§y am mat liabia ta payby virtzie Qf=§IiI’£.:i1ﬁﬁ1′

dated 1?.§§.2{1)§4i» md azcmrcﬁmy saught far rafumé.
:31’ this aaié ameuztxi.

1%? Whiia adjudicatizg ‘aha refamci swim af

gatiiiamr} the ad} , autimm

cazxtentimx ef patiﬁamr ma lmié the

by peﬁtéianazr ware mi: mm ie__£z3,__s;.ers;i7c§£3″ £35 1″‘ V

matter cf fact, the arm: 91’ tin: ‘i’ t .

af Qcntfai Exeiw éatctd 19.b1. §’;*.:% Gﬁ«Si’
“T?r:z.s as g; cm
arr the zrwt? uféfzf 2.1% sf
$r’gar£%at% hem

__ far rim mﬂiaanaly,
Iwalth, 93”

me Bawd am ammu-

.s’a..s&z;wpm¢ mm 27.99.2994 is

: is not ﬁmxﬁta in mm’:

«mtd ﬁn swan: in an: Rwﬁe $3 9%

amg suntan tan: and ha km @451′ it
Sérm 2113 a t csaﬁectaé by the
thia mrmnz wouza mama

, ‘_,._§§§t”é’i,’§ ‘3

3%: mﬁacteé mﬂfwzzi a@ _

{$1-@1*eamsz£pp£§g :.£.§;g2}t§} ﬁ k
“°§’ha gran: af tI1§:~ *~f’i§m§é§s:::s1er§ ciaariy
iuéieams that amauﬁ cm. is
mat a. sentisg af & depiasit
wiﬁ: iizxa = if .’ gtaitm that amcuﬁt

eailectgd ‘b3r_Vth.:séVV’€}:e§%§?:%i*§:i’in:nt mam mt gayabla by the

amant wars!-.§.d rwmhle the

witimut any auttwrity af Law. In

smug!’ ‘ adjudicatizsg a.ut§mr:’ty awn’ aw

gmid mile? mistaken nazisn as ‘Eerszice

‘ mt iﬁfagrt. ‘serving tax” mt Wm an1y’ir.L tires

_3:;:i:t3.:xe $1′ dammit with that ﬁawmmmt azxd

Gevarnmeni had rm autharity £3 milect thc safe?
amauni, Saw far as the actual amt {sf mpaymmt, he
spines that Secztian MB af the As: appiieg and

tharefare c;a}:1c:§:..1des that aonditim; cf ﬁlixxg

within an: year ﬁvm ma relavaxzt data 23$ z1};>:¥.

xzaith as per $32,} 13 arid hxezzme. 4 V

entitiseé far the refund at’ the ”

:3. We art net cazéﬁxfzgagi “€S2i1V1V:Iff£ £36 tathaz’
msriéiﬁam cf Sectiezi ééf ‘g%;§’:%;’?ags$.usa it 31$ mart

thﬁ cam sf th§A’a;;rpeiia;$:’i~ the burden

sf an atlaer permn. As 8;.

matter Alcs1.’j_fa.;::t,’ in {bias agxgeai reveives

arazgggiqi Like” 0f the very appiicatiﬁn ﬁleé

csf ma {lcmral Exeigt Act and
aypiiaa to the facts cf mg prwent saw
Lk at. aha ragga; afmasmaz zmausw ummd er.

India. iatipragﬁ, the questirssn W53 with ragarﬁ

‘ ‘$3-.} ramﬁﬁ esf éﬁanzzrrai Exciaa and Suatems Buﬁaag I3:

– ” heié. that aii glaims am-map: Whwa §.§”§?§r” is hsigzi ta ha

uxzcmigtituiienafg is :9 be prcfzztrreci and aﬁjmdicatad
apes’: unéer Seéztimz IKE caf ms Qcntrai Exciass Act?
2§%§ er maﬁa: Secztisﬁ 2?’ ﬁf €315 Cuaittzma fast, :96?

ma subjaect is slaimani. that bura§g§ﬁL_’§f

duty has nsfst ban pasaeéi at: ‘£9 a third
circumatazmm, 2: am held, 21% A’
duty is mmnmmmable. It alség that

jzzrmdz’ “avian of High Czaum Qf

Supreme Cami under*’A;’tia}£”Z’§;; j:f.%ﬁa2a§1′:$Aﬁiiaﬁécted by
the pmviaians ﬁf Sec:’ci:3’ri was furthar

rigid that c;*;2r;:’;.%¢§:ncé§; €;s;i1r£:”‘s;2’11i;g;VVVf’cxamiﬁng the

juriaziéziazg articies, ~a:§32 have: due

regarﬁ intent maxi}? sated. by the

.__9f £i1g……§g,~t. and thc: writ petizicsn wauid

ggaggaiaerad and r:1i&pes.e:c1 5: 31:: am light at’

cf Secﬁsn IEB :}f the ﬁat.’ It hazs been

hesxa :2;g§z;+eiz: ma: pmm undar Amaze 22:5 has ta m
“ie,3::e:r§§s,¢=:i ms cﬁéctuatc the rcgimc sf law aﬁﬁ net for

V..&§*3:’mgaté:1g. it, as the pewer zmglar iirﬁicie Qﬁé is

mnceiveé :3 saw: the ands; 0:’ law arid net tax
traﬁggress thcm. At paragagzah 113 sf the said;
judmagt, they Clﬁﬁify tkw varieizs refund c1&.ims_ Eats

threﬁ ﬁﬁllﬁﬁ GI” categariesr

a} T3}: lavy is unmsnstitutianai-autaifﬁéé

pmvisions sf the {I)_V»£§.€i§. “£3.’s:. U .V:1’s:t

acmxtamplateé by the Act b _ A_ V
1:23 Tm Law is ‘based G’? mi1ﬁr:é.:::gtﬁi§?:ii1s;:i’: 1itiné:rn’a1 at iﬁegal or net

” g%__§.§5v:ig_ibie A’1′:?;t1v….1.z=;e.t.&.7 {withmut juriadictisn} and,
in a prcaseeding initiamd not by

‘ __ fga5i”a’x:u1e:r assesses, but in 5.
§rargé.£*édir1g by game ether

” géfgaassee cithsr by thc High ﬁaurt €333 the

A Suprenm Cami, ﬁﬁﬁ as war: as the

8§$-$3366 Qama ta lcrww’ 9f the judment

VT f ; gumuin ma gcrind ant’ ﬁmitaﬁenj, he

16*

astian for refiznaﬂ cf the tax gaid
by him, due ta mistaka af Eawg

Afte: referrixg seaﬁsral judmants and

Section mg 8-5 3. 13 at Qentral Exc;§$;é’-.::.Ai;t; &

garagraph 13′? cf the said
have mnclazdcdas uradsrzw . A ” ‘ A ‘ .’ V

’23?: Appging zgag mm
to
§8 that raﬁznsi
sf of mm be
mds pmvisfens
af me An: $2.3 3&2; as the
by w@ sf 3’z.:if£ arr
225 wig rm: bra
__ any 9mm’ Emma Ar:

Aisf suit 92′ a pezttwn under

5236 af canstﬁutian is mamiamabie

% km levy or mzer wh;-Zn}: is £32»:-rm; mad
.7 _ ‘ér or wttiwut juzwchctmn arzd/£2?
$2 aaﬁas aeveared by pmgesiﬁsns

: ;va_k(i), {3} {4} and (5; in ﬁuiamIw£’s ‘r:2a3e, as

ézgzamea ave, as me pasged azzisids

the Act and uitra 39%. &;;ch maﬁa am? he
gazﬁwwd ﬁg the ﬂaw-as’ Em mm’ the

1′?

gyduw and ﬂtaci crf izbvmrien pmvided by

ﬁw speczjﬂc stwuie wig ham rm aypﬁicatéara.
fcagecmr z:::f Cfentmg ﬁmigeg

Ms, mam m-epasaa-aw szzgm ;*% ~§.–:dV,. ___’ .i

gzgss {.37} Si}? #3? {sc;L&%%Lj:93sF% *

ﬁigp. S952′ 533}; Esmras ma: 2;; -.§;3zia+};:
& am. {.2 $94 supp (3) same: 85} Ease .fz*2
wzd aﬁer £,~’T¢r.. EVIEVI

ageci Secﬁon 22 0f
prazrisians af L#r%#ca:;§z3$z_«”g?$ ¢%
fag answer ta: broaﬁr
ﬁamg
«”% \ ?2 1:59;?’ tffnis judarmt
m umm~nm W
hprarvfsvéa-:r_zs of the Act:

£31″ the .e%.c£.’-

In the ﬁz n afzzze £3z’m1′

‘iﬁsvzwt barred. The caggnézsedpargr can
%k 72 afzhe Catzttrcact ms, fﬂe a.
peiftian unwr zérticie 22$ 9f the

‘®: n and pm for appmprfiatez reiiej’

af reﬁmé withéi the pmhd sf
V” “§érraizat£5n pravﬁeci’ by 3% appragrima Law.

{ﬂzlabmfg casqs-aeptraj – para :32 – gzzlazzw
{3} azazé fégg’

1&9′ Yat anoﬁmr grctzmd raimd; by Rawnue is

mgarding :12? wﬁt Peiitian ea;

gamma that altﬁlﬁﬁiﬁ mmwy 9? aypaal u:2§;§;;f_ 2
Emcee: @efC,E.Act, :3 available and Q
aamm writ jurmﬂiciian cammt §_.£:2*<:kg:é%' 'V

awn the decialimn ef sgr$gw§§:%%m:§%:}Q§:, ' é %

judmant mligd upﬁrx by tI'1'é* 1:31;?
ayrpeilanis in thsa »*.:a;:§ge:f":..$£' V.
saxymm ragnaa §;.~!ma;'n:'ng ta
mainmiuabiiiﬁ§§':;s%s%;'i:£;:'*p»é€,if§é0;;§' 226 6f the
Ccnstiti;t§s::;n.,.V ta agave, vritiz than
pmpagézims __'t;hc abave aiiadz ﬁzdgmant

2:135: Wheﬁazér. __$lf;ém.§:e1m and aﬁcaciﬁus remeﬁy is

11:: ijaegaazty invakmg arms 22% at the

A ﬂ

.//

he: cazmat take recezxrae ta Artigia Q26,

E;éi§1%één111;A «sf thae said judment rem ass

£43" Lﬁzfarfmnatetgr; the High Saar:
werﬁaaiced the: settéad my fhﬁf me 3% Gear:
zsziﬁ er'd*$*tar£@r :29: grzzwtaéz a mtzﬁﬁrz undw

éimécle 225 af 2118 flanstéatzzticrz *9" an eﬂ%czw5a'

remﬁr £9 avaiﬁaﬁe in the aggriezzeé persarg
axed aha: this mfg appiim as-it}: greater

rrsaﬁem ixzzreﬁiﬁzg :%:2e1y Qf taw, . : _
aﬁwr types usafpubﬁc rrwnw @116 %
bgmlw ﬁftd Gina!' _:%t.am':£ai A
mm; whﬂe deafmg with
chai $9 the aazbr;

puhzic due-S; 6.252., the H1fg§i’=«{_ “g*u*s.;r£ Imp in
Pmrziarnaent and ﬁésf reamiery
cf suns’: ‘_–:;:§*:::ct V§:?2.e7?;sez£21e*;s
rktaanagaf}; % x [a%:@ mar”:;§<:ar';**z
V :'iaa:::z3ez';g af the
;${é%é£§£§:2:iQ::, Sf quasi?

afzhe givieaange af
arty fhmﬁra; $3 :13? such

.. théérismrt rrmsf msis: that befem
under Artiirie 226 Qf the
ax parsarn ffﬂiﬁi €X3’§é§:££8’f the

undw the mésvaraatsfamfér.

” Whﬂe awmasmg the aforesmfd Ezﬁw, ma

: ‘::.;m mmwug tint the pamem czimfarred Izgwz
#323 High mm under siyfzlcie 225 :;f the

Canstitazizbn hm E3115! :9 mg: mrsorz 93*

mstiwrisyi ﬁachzdég ﬁr: @pmpriat@ eases, my
Gszserrzzmng dﬁeafions,

afthat pmuer but, at the we

be abfﬁiﬁczus of the Q; km:f»;;A& egmgg

mstmmt amazed by zh:s%Fj%k:;¢e-m, :::§z;’¢;%:’
Héagh Gaur?’ £9 hzzigszd
exmwiséng parwer af the

-$5. {sf :

a éiecretéérz and
?¥x3§:f»/a?”£E” ms 5:: is away in

faz?wm4_’a:t;,¢ ﬁgig the Hﬁgh iijtmrt siwuld
ejnzagiaé: :2: ﬂed gamer ﬁréfséa 2:25 {If

an af

V. and pass i1’3:E§?”§’?°’£ arder

fast ska: the petiiianer man, azsaﬂ
Vaitmatéave rexnseagg by _f:?%rz.g

apgmé mziimian em; mg’ ﬁw
, L legislation zzscsntaﬁms a dafmled
V gééeahanismfar raedrwsal éf hig grrievangﬁ. ”

azﬁem gr
ézafesdérg tfw ﬁle grmgtaisze wzﬁs fr}?
enfeawrneni sf my sf tbs rigfas
Part E afrfer way crifwpurﬁrﬁae am ” ‘
and $219213 i? new a:.v@m.9s ‘cf;

%§

1?. If this Court tzltimaiaiy eonciuxdci-as that

Smaticsy; 3, 3E {sf thg ﬁat is appiicabie tn {Em facts czfthc

grasent saga, then, ‘aha amumant af

ﬁsuzfzml $3: the: appeﬁmlt that ‘Writ ?e$i§ije1i1.:.s*€1a}}zs’ ‘;1§3%{.

maintaiaahié wezzid merit ecnsiagrgggggsf

at thia atagg, was wig ‘:19; €§i’F§i§ﬂI” ,t?7:2:;. ,

regmﬁirlg maintainabiiity 91°’ ﬁrat
wt hav& :5; imk in A the Act
sad than gppiicabk ts
the facta muiﬁ ham
er msmminabmty of
Wﬁi {ha Eenirsi Act:

r§ad$_a§{i::der:V : ” é

Ajﬂza. ¥c;* far mﬁmd qr dugtg {.23 Arg
reﬁmd qr mm «M; ex emse
apﬁﬁcatémrz far reﬁmd af guch
X %«;m~;g ‘:€§f~’£?’£e A,ss;:s~mr;z Can:mz;§sz*ezmr aj Gantml

ﬁr ﬁeputy C9rr3:’?£1.%:an$r af Gwziral
_ éefare the ejwéy zkf {$133 year ﬁam me

‘ %§§m;zz.s~:.:5 zgaga in saith fem”: czreﬁ rzamraer as may
ﬁg’ §?°’*$«${3§”i§?£iY¥ mad 3&3 appifmiiﬂn 333.1% Ea

amrzganisei by szmh. demxwtarg $3″ eifuer
§ﬁ ﬁméeééag the ﬁamgmerzi rgfgwetrz is
Seeziisyz 3:23} as tiw wﬁazarzt’ ram

mgmash gm: gm mvwtmi sf mg ef ”

mﬁifarn ta whicfz 32:33; reﬁaﬁ is $ ”

aasﬁegieei frang arr ﬁaid A
‘ ‘ sfgﬁch $53′ mg :a;a:A&;é?e:: pmem

bg?2Ern€9a:§9£?mpw;:5V0§’:a’f V _
:8, §’wm thaa reaanug %§k§%%:3:>¢ a}n:s’«::,:~s.,a’g_’5Se=¢fi*;.3:£4:ae:2§§ it

fcfsra 31$ ciaim far ¢§’i,’;i;:.;f;f;;* éf_!;:s.:Aé;%ss§ cmly§’§t ﬂees

11$: refar ta withaut
autharitg admittsﬁly, 11.133
am$un§..$a%§§.?%t ﬂag amaunt gaéé
mag? {Nan accaréizxg 3% ma
éepar:§na.$§t–.sva3VV%§f:;;ﬁA ‘ta be paiﬁk

$.acdfﬁi:1g~’ta the apwiisntﬁ Eh: wry fag:

:§s§.n§.I:::s3..;2Az1t$ am paézgi as scram’ 6 ta Llndar

‘§:.§§4 and aise ﬁhm’ sf’ at; applicaticri in

‘ «.__ ~§’Qrm- ‘£3515 Semra} Excise fact wmzié aidicam thaj:
VA was intendigng ta szlaim refimé at’ the

..e:i:i1:;§ wiih rﬁﬁrﬁnce ta Seﬁﬁﬁri E E3, ihemfmreg ﬂaw it

ia gm: apen is him ta gas back arid say that it Wag trim:

rtfimd at’ dastyi Na dsubt is ﬁzz préserzaiz sag, Fertzzgﬁ

wag {mad ‘my ma apgsiicam. ta gﬁazém refuzid. ~ 2
very £’:&3€ sf ‘aha petimicner that they
fmm paymant 0f such sazviee

dataé :?.09.2m4~ am is &:=1§ €1= <ie:17:V:{:é:;':V'..v'v¥f;j;r as k

Eepartmani axis} it is mm: csf
Qﬁﬁﬁifilﬁiiﬁizf aérsiicaxé _ pei§.f@;1¢r W83
axemgtsd ﬁ*om_f:§_ What. was
151% ts by petitianer
unﬁt: 'by tbs: yaﬁtiﬁnmx
'E'hcug§*,:–._ i"§§=4~ such sgwica Em 'Wm

payable E:§j;»**–..x%ix17,L§§e-__c:fE_i:s:%§§iﬁmtimr1, they ware rm: iiwle

"'~._€;cr ._:&$ axamptian is gay gush tax

'xgature of the iaaiituticn far which they

2:3:-3' mfagdg ciﬁxmtructiﬁri and randemd aarvims. in

4.__”-»e:}jii:1ﬁm;:.* “2§%§rc1s, if the respenaiant had mist: paid 1131933
* the autherity scald ma: ham ézsmndad 2.1:}:

…§:é%:§tim’13r ts make such paymagta In athﬁr wrzwda,

£5
their giurviaw is carﬁact such ameunt. What: mam
thaw 2% lack 0f autkmrity in caiiect such sxsrxrice tax by

tha apgeﬁaizt, it Wmuld net ﬁfw them tiw authszity 1:9

mmm thva amaunt paid by the péﬁtémnarg x:s?1’1§§;_;§:Q

ixzétiaﬁy nat payabia by thém. ‘i’hem§*§:§*c§V ”

mamenciatuze wili net ha ax: emﬁaxgﬁ 03%: V’

the petitiener ta damand ref1z11d ef

tixem under mistaken natia:1′;~../4:” V
12$}, In tha

L A’ – reprcrzcd £3

saga ﬁnzﬁar pmtwt by the

a.ppe%1m§é;~._;i11- aﬁer referring is M&.t1a§

,§:&m:9 “§<sv:.:…x.:'a.}§ {Em imﬁships ﬁf ﬁﬁiézi High

that in mfdai Indusiﬁxm 333$;

Eéﬁfﬁis (Emmi, was dsaﬁng Witi1 the came a?

duty payable ¥§’it.I11′.:: the mmzfiing sf’ either
:”‘%;;*:&,_’ ‘%3g§1t§*ai axciaa and; Sari: Asa; 2.344 9:” the

ﬂiéstams A51, 39%? as thg 3335 may he, wharsirx they

hava held ihat ail ciaims far refund might ta 5:: ﬁéaé

$313: in acﬁizrémcac with ma Qustztxm ﬁgs.-1. Thsrcﬁkyag

ii ﬁid net §:1<::§;u§§ the payment mad: iznéﬁé' ~ V.
aihar énaﬁtmnt, Whiﬁh far same
gnnnaauaiy been maﬁa :3 the

Evan azhanvisa by refarrii3;3g_. ta'"'g;§rag§,.;:i%;V'.. 5:'

. Indzzstzéas cam, $'e;a'._}g¢*V}§1e1g§f;er the
amzmgt eiaimed is sgzﬁéida {Ema
§I"Q";?§.$§ﬂE'§%$ §f Egciiggn 3' "

2:.       mzﬁ vmkam
 ta ﬁsﬁfﬁfiﬁﬁ my
whar-mlétz' *  wag dealiﬁ in

:a.rc§1it«ac’£Lfi’mji% paid sayvizze tax far the

-“‘~..v¢e§.:§§:*z.;cL§iia;:; earricci cm 3: arilanka,

” it Wﬁiﬂﬁ mt ha?-as attraatgd ictvy cf

» ..é:tﬁmmen¢sr§ant ef the

seziﬁsiése 7–E;.’i aﬁzaer smrds, them Wﬁﬁ an appiiazatieﬁ

.__”-»§'<s;rT reﬁggéld sf saaid tax and ma qzzasﬁan that grass

was what is {ha reievarzi éaiﬁ far 31$

periad :3?' §m'£::5..:,im%'z

2'?

far ‘aha pufpoee sf Semtien ME and was hair: than: 21%:

s.m*§:is1. be she data sf paymc-2:’: ef duty; it was mid» in

$313 saié; «sass aha: &m£2z.1.::t$ paid aazmat V.

ha duty Qf $:£§a, thwefara’ bar ef K ,’

ssctian ME carmm ‘G: «.f::%é:;§§’j:;${§§–.VV

iinzitaﬁan Wezziﬁ mma 11:: mg i?5ia§*– af §1&:4é;:::;-1%:

siaimiﬂg r$fL:x1& sf my ﬁuty ﬁ:¥Tf’ a}§é;;:;_’_u$$

22′ In the sagé’ V¥:?%;f”§’2-». §’

(saga; mgTs:g-ggiga ::m cm-: mnsidemd.
$1’m;’i.a~:rf v$ﬁéﬁ§z*e maem ammeunf; was
gaiﬁ 9&3: “d;ut§?._ Exaise Am: an the

dirgggisizm if §3a:p zartmen€.. Tfiﬁfﬁ was an

a§p;iica3’i3§{:n “fast refxlnd ef ameuﬁt and the 33.31: camﬁ

1″‘L;’~’?V’§i§§?:« the Assistmt ﬁemwssiaszzﬁr an the

V .V g”9:4£Tzi;.*r’;ed.”~–‘£«::g£’ sf Elma; It was msnﬁmed by bath ‘skins

ﬁuﬁlsrity and am {fig Tribugaaé. Agweveci

* ﬁrdﬁi” ef the Tribunaiﬁ revézatm cama Bﬁ bafam

” wﬁéw Sigh (‘hearty ‘§”heir Eﬁrﬁships af tha ﬁimian Emmi:

hgié. aim arder cf ihc Tribunai ta aiiéaw aha again: 3::
the basis that aﬂaauzzi gaiﬁ by migtal-‘:5 amine: ha

tamed as duty ii: the aaid 1:333 “?§?’&Ei gusziﬁﬁﬁ.–5.3%

thafefare apgiymg ‘@1123 law Lam dam in the H

Amx Cam’: in Ehﬁ {Ema sf inéia ﬁsmczfiég

Caimtar as? Cienzral Exaiaew §=’+i*};;

dismismci ‘iihﬁ appeai.

23. E’§§”£&”, W2 am £accé¥.vi§.:E”2VV_a. giétuatieﬁ
Where the slaim af ?;§1n”3V: ‘r¢f$:§§i1f£-§k5i1;i:Zj? §;€~$$\$$-ﬁﬁ is an

‘aha ginund ammmt by

mistaﬁiiﬁ’ _3.§’é .er1f::1?ticﬁ far ﬁlm mfzlnd
9%’ the canaider this paymam aa

szrizifse ‘déxtgé péyahia, aummagicaiiy, smiiazi

i “Eng Wham mam mare was 11%

%..{;’r””‘iduty mm; :3 pay this servicaa tax, 1216

H V’ . $.m.§iZ§1§£ :ﬁ:fiéS.1,23,’%!,§’§3f- paid hy getitiazmr wider

H K rmtiﬁné wauld mt ‘bc 3 siuty 9:” “sax-wires mat”

pizgésgﬁa in Emir. Tharefarﬁg Qfiiiﬁ it is gm: payabla in

mew was 11$ auzharity far the deparimezziz ta

Q’?

ratain. suck amunt, E3: any stretth Qf imaginatiagg it

um mi: ammmt ta duty ef maniac is atiract sagztimi

EEEL ‘?21ar$f0re, it 15 autsidﬁ ti}: §’i.3£”iiiﬁ”§”i?” V.

1:8 9%’ {ha ﬁat.

2%: ‘§’hs.;-: Eaearrzed (faunas:

aim aoriterzded 25:13: when» **._§%e..>sz’§’i”€::f_ stiff
rejaetgdg ﬂm respezxdgergt €3QT?Ql§£43A.’f1.S’.§3i3_.’&pp:f?Ga:ﬁ§1éd this
Qicmrt imtaagi ef a wreng

farum, $m.1§§;’z”;;.4′:,>jc; .’b6 la in the Way in

2fVi”f:-._.’ ‘ ” gwtéﬁmzaef hag rm:
appra_a€h§€% éﬁer tlm ercier paaseé by 15%
they ham apﬁmached {big
awn thc prcrvlmiens at” gactiasn 35 B

{1} ﬁat Tm apyﬁcahle. §’r«.:;-m the facm 91*.’ ms

13.53′ éisacussad aerein amve, it emmges thaz

A §;a:i:&i’m¢r ha appmaghad am Iiﬁaurt m:t1:¢::1é:’:1g that.

..vs;%cﬁar: 113 ia net aﬁpiicabke as there was me d1.1’€:¥”‘

cam an them ta pay “sarsgice tax” and {hay have paié

such amaumt under mistakmtx naﬁﬁra Vigvmﬁ {mm

311$’ angle, 2% are $15′ the Gpirliﬁil that

$ing1e éudga was jzzsﬁﬁasd ix: setﬁng asiéga &

af aha cmdeir which rcjvcctcﬁ ﬁfb

agcgreiirigfgy saws :13 wnﬁmiazfg.

2%. Ac$crdifi$1§,~ 5
Thé csavmzaarxicd difﬁﬁted is
refund. ms éa 1ea.r’necE single
judge x-::h:ﬂﬁ xiaéaaégs ﬁmﬁ. the data
:3?’ r&ce:§§ £2::f.:fV v

Sd/W
Iudge

Sd/-

Judge

M” 5hg@g

Like this:

Related

Leave a Comment Cancel

Commissioner Of Central Excise vs M/S K.V.R Constructions on 18 November, 2010

Share this:

Like this:

Related

Leave a Comment Cancel