{"id":170009,"date":"2001-11-16T00:00:00","date_gmt":"2001-11-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/c-c-e-rajkot-vs-birla-vxl-ltd-on-16-november-2001"},"modified":"2015-09-06T07:03:02","modified_gmt":"2015-09-06T01:33:02","slug":"c-c-e-rajkot-vs-birla-vxl-ltd-on-16-november-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/c-c-e-rajkot-vs-birla-vxl-ltd-on-16-november-2001","title":{"rendered":"C.C.E., Rajkot vs Birla Vxl Ltd. on 16 November, 2001"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Mumbai<\/div>\n
C.C.E., Rajkot vs Birla Vxl Ltd. on 16 November, 2001<\/div>\n
Bench: J Balasundaram<\/div>\n<\/p>\n
<\/pre>\n
JUDGMENT<\/p>\n
  Jyoti Balasundaram, Member (J)  <\/p>\n
 1. The department seeks stay of operation of the impugned order of the
\nCommissioners (Appeals) Rajkot who has allowed the claim of the
\nrespondents for refund of duty paid on electric transformers holding that the
\nclaim was not time barred and further holding that the doctrine of unjust
\nenrichment does not apply to cases covering Modvat Credit. The ground
\nurged in the application is that the department has filed appeal before the
\nTribunal against the grant of Modvat Credit on Electric Transformers and
\nthe appeal is pending before the tribunal and therefore unless the stay of
\noperation of the present impugned order is granted to the department, even
\nin the event of success of the appeal (SIC) will only have a paper victory.\n<\/p>\n
 2. I note that the question of eligibility of Modvat Credit on Electric
\nTransformers has been the subject matter of the Tribunal Larger Bench
\ndecision in the case of Jawahar Mills v. C.C.E. Coimbatore and<\/a> this
\ndecision has been upheld by the Supreme Court. Therefore no satisfactory
\nground has been made out by the Revenue for granting stay of operation of
\nthe impugned order. Accordingly I reject the stay application.\n<\/p>\n
  (Pronounced in Court)  <\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Mumbai C.C.E., Rajkot vs Birla Vxl Ltd. on 16 November, 2001 Bench: J Balasundaram JUDGMENT Jyoti Balasundaram, Member (J) 1. The department seeks stay of operation of the impugned order of the Commissioners (Appeals) Rajkot who has allowed the claim of the respondents for refund of duty paid on […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-170009","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nC.C.E., Rajkot vs Birla Vxl Ltd. on 16 November, 2001 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/c-c-e-rajkot-vs-birla-vxl-ltd-on-16-november-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C.C.E., Rajkot vs Birla Vxl Ltd. on 16 November, 2001 - 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