Page 159 - ELT_15th August 2020_Vol 373_Part 4

2020 ] MISIRIYA v. GOVERNMENT OF KARNATAKA 493

specified in Section 11B. In other words, time-limit has to be computed from the
last date of the last month of the quarter which would be the relevant date for the
purposes of examining if the claim is filed within the limitation prescribed under
Section 11B or otherwise. The details of the refund claims insofar as it relates to
12 claims was on 3-1-2014 had been filed beyond one year from the last date of
the last month of the quarters and as such, they were clearly time-barred. Insofar
as remaining 4 claims, matter has been remanded to the original authority,
against which there is no appeal by the revenue. Hence, we answer the substan-
tial question of law No. 2 that Tribunal was right in holding that the “relevant
date for computation of time-limit will be the end of the quarter” in which
FIRC’s are received as per the extant Notification No. 27/2012-C.E. (N.T.), dated
18-6-2012.
14. For the reasons aforestated, we proceed to pass the following :
JUDGMENT
(i) Appeals Nos. 31/2017, 32/2017, 33/2017, 25/2018 & 35/2018 are
dismissed.
(ii) Orders dated 2-12-2016 (in CEA Nos. 31/2017, 32/2017 & 33/2017),
dated 31-7-2017 (in CEA No. 25/2018) and dated 8-3-2018 (in CEA
No. 35/2018) passed by the Customs, Excise & Service Tax Appel-
late Tribunal, South Zonal Bench, Bangalore stand affirmed.

_______

2020 (373) E.L.T. 493 (Kar.)

IN THE HIGH COURT OF KARNATAKA AT BENGALURU
Ravi Malimath and M.I. Arun, JJ.
MISIRIYA
Versus
GOVERNMENT OF KARNATAKA
Writ Petition (HC) No. 138 of 2019, decided on 6-2-2020
Detention - Preventive detention - Delay in arrest of detenu - Order of
detention passed on 21-2-2019 and detenu arrested on 10-8-2019 - After issu-
ance of order of preventive detention, detenu required to be arrested forthwith
- On failure, procedure under Section 7 of Conservation of Foreign Exchange
and Prevention of Smuggling Activities Act, 1974 to be complied with - No
publication or proclamation by State - Failure to comply with provisions of
Section 7 ibid further detention of detenu illegal - Sections 3(1)(ii) and 7 of
Conservation of Foreign Exchange and Prevention of Smuggling Activities
Act, 1974. [(1999) 4 SCC 116 relied on; (2006) 7 SCC 337; (1979) 1 SCC 465 distin-
guished]. [paras 7, 8, 9, 10]
Petition allowed
CASES CITED
Bhawarlal Ganeshmalji v. State of Tamil Nadu — (1979) 1 SCC 465 — Distinguished .............. [Para 10]

EXCISE LAW TIMES  15th August 2020  159