Inventys Research Co. Pvt. Ltd., M.I.D.C., Butibori, Nagpur v. The Commissioner Of Central Tax And Central Excise, Nagpur

(1) 919cel1.24

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH : NAGPUR CENTRAL EXCISE APPEAL NO. 1/2024 Inventys Rersearch Co. Pvt. Ltd. Nagpur .Vs. The Commissioner of Central Tax and Central Excise, Nagpur --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Office Notes, Office Memoranda of Coram, Court's or Judge's orders appearances, Court's orders of directions and Registrar's orders --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Mr. Y. Patki with Mr. V. S. Uberoi, Advocates for appellant. Mr. S. N. Bhattad, Advocate for respondent.

CORAM :

ANIL L. PANSARE AND RAJ D. WAKODE, JJ.

DATE :

DECEMBER 19, 2025.

Heard.

2.

The appeal is admitted , on following substantial question of law.

"(a) Whether in the facts and circumstances of the case and in law, the CESTAT was correct in holding that refund claim of cenvat credit pertaining to deemed export of goods under rule 5 of the Credit Rules for the quarter October to December 2009 is hit by the bar of limitation under Section 11B of the Act?"

3.

Mr. S. N. Bhattad, learned counsel shall take instructions from the respondent.

4.

List after Christmas Vacation.

(JUDGE) (JUDGE) Kahale