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Drawback on HSD/Furnace Oil — All Industries Rate of
Duty Drawback in terms of amendment made w.e.f.
5-5-2005 whether applicable retrospectively?
The Supreme Court Bench comprising Hon’ble Dr. Justice D.Y. Chandra-
chud and Hon’ble Mr. Justice Hrishikesh Roy on 4-11-2019 granted leave in Peti-
tion for Special Leave to Appeal (C) No. 28298 of 2016 filed by Kerala Chemical
and Proteins Limited against the Judgment and Order dated 17-2-2016 of Kerala
High Court in W.A. No. 2473 of 2009 as reported in 2016 (338) E.L.T. 205 (Ker.)
(Union of India v. Kerala Chemical and Proteins Limited).
The Kerala High Court in its impugned order had held that the amend-
ment made w.e.f. 5-5-2005 in respect of All Industries Rate of Drawback of Duty
element on HSD/Furnace Oil as announced for the year 2005-06 vide C.B.E. & C.
Circular dated 2-5-2005, is applicable prospectively and cannot relate to any date
prior to 5-5-2005. The applications filed prior to 5-5-2005 and pending for consid-
eration on the said date before 5-5-2005 could not be considered for eligibility to
All Industries Rate of Drawback of Duty on the aforesaid product.
REPRESENTED BY : Mr. Ritin Rai, Sr. Advocate, Mr. Siddhartha Jha, AOR,
Mr. Abhipsit Mishra and Mr. Harsh Bats, Advocates,
for the Petitioner.
Mr. Vikramjit Banerjee, ASG, Mr. B. Krishna Prasad,
AOR, Mr. Anmol Chandan, Mr. Rajnish Prasad, Mr.
Sudhakar Kulwant, Mr. Prashant Rawat and Mr. Shiv
Kumar, Advocates, for the Respondents.

Pre-deposit when identical matters already remanded for
fresh adjudication — High Court order remanding
matter after setting aside CESTAT order dismissing
appeal for failure to make pre-deposit, upheld by Su-
preme Court
The Supreme Court Bench comprising Hon’ble Mr. Justice A.M.
Khanwilkar and Hon’ble Mr. Justice Dinesh Maheshwari on 8-11-2019 dismissed
the in Special Leave Petition (Civil) Diary No. 21574 of 2019 filed by Union of
India against the Judgment and Order dated 8-10-2018 of Gujarat High Court in
( A99 )
EXCISE LAW TIMES  1st May 2020  41