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Refund of Pre-deposit and return of Bank Guarantee on
favourable decision by Tribunal — Inaction by
Department
The Delhi High Court Bench comprising Hon’ble Mr. Justice Anup Jai-
ram Bhambhani on 2-3-2020 issued notice in Writ Petition (C) No. 2390 of 2020
and C.M. No. 8347 of 2020 filed by Batra Henlay Cables against the Assistant
Commissioner of GST (Refund).
In this case, it has been pleaded by petitioner that a case of alleged clan-
destine removal made against him was decided in his favour by Tribunal vide
order dated 5-10-2018 consequent to which he had applied on 18-2-2019 for re-
fund of pre-deposit as well as return of Bank Guarantee deposited with Depart-
ment. However, no action has been taken by Department on said application ei-
ther accepting or rejecting same. Referring to Board’s Circular dated 10-3-2017,
petitioner has pleaded that he is entitled for refund with interest.
REPRESENTED BY : Mr. Ashish Batra and Mr. Sarthak Sachdev, Advocates,
for the Petitioner.
(1) Manufacture — Deemed manufacture — Repacking
along with labelling of Cocoa Butter whether
amounts to manufacture under Central Excise?

(2) Marketability vis-à-vis manufacture under Central Ex-
cise
The Supreme Court Bench comprising Hon’ble Mr. Justice A.M.
Khanwilkar and Hon’ble Mr. Justice Dinesh Maheshwari on 18-11-2019 admitted
the Civil Appeal No. 1121 of 2016 filed by Commissioner of Central Excise, Bela-
pur against the CESTAT Order No. A/914/2015-WZB/EB, dated 16-4-2015 as
reported in 2015 (325) E.L.T. A106 (Tribunal) (Jindal Drugs Ltd. v. Commissioner).
While admitting the appeal, the Supreme Court passed the following order :
“Delay condoned.
Application for exemption from filing certified copy of the impugned
order is allowed.
Appeal is admitted.
As the short question is involved, list the matter in the third week of
July, 2020.
Pleadings be completed in the meantime.”

( A139 )
EXCISE LAW TIMES  15th May 2020  47