AIA ENGINEERING LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition is preferred seeking the refund of Krishi Kalyan Cess ('the KKC' hereinafter) levied under the Finance Act, 2016 where essential grievance on the part of the petitioner is of the Tribunal not deciding the matter itself and remanding it to the Assessing Officer with the further grievance that the pending matter before the Apex Court being a case of M/s.Bombay Dyeing and Manufacturing Company Limited vs. Commissioner of Central Excise has no applicability.

(2.) This Court while issuing the notice on 13/1/2021 passed the following order:

(3.) Affidavit-in-reply is filed on behalf of the respondent Nos.1 to 3 challenging the claim of refund on merit in detail. However, on the issue of the Tribunal not deciding, it is contended that this order is passed by the Tribunal after hearing both the sides and if, the Tribunal has remanded the matter back to the Adjudicating Authority for passing de novo order, it is just and proper order. In short, it has defended the action of the authority concerned of not granting the refund of the KKC and also further defended the action of the CESTAT.