SCA/19303/2015

Judgment text excerpt

NEUTRAL CITATION C/SCA/19303/2015 JUDGMENT DATED: 10/06/2026 2026:GUJHC:34693-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 19303 of 2015 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Sd/- ========================================================== Approved for Reporting Yes No ✔ ========================================================== YOUNG MEN'S CHRISTIAN ASSOCIATION Versus UNION OF INDIA & ORS. ========================================================== Appearance: MR HARDIK P MODH(5344) for the Petitioner(s) No. 1 RULE SERVED BY DS for the Respondent(s) No. 1 MR ANKIT SHAH(6371) with MR PARTH MEHTA for Respondent(s) No. 2,3 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Date : 10/06/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. In the present writ petition, the petitioner- Young Men’s Christian Association has challenged the order of refund dated 09.09.2015, wherein and whereby the respondent No.3 has rejected the refund claim of the petitioner for the Financial Years (FYs) 2009-10 to 2012-2013 declaring the same as time barred under the provisions of Section 11B of the Central Excise Act, 1944 (for short “the Act”). 2. At the outset, learned advocate Mr.Modh has submitted that the issue is squarely covered by the decision of the Apex Court in the case of Page 1 of 8 Uploaded by () on Downloaded on : Tue Jun 30 23:07:31 IST 2026 NEUTRAL CITATION C/SCA/19303/2015 JUDGMENT DATED: 10/06/2026 2026:GUJHC:34693-DB State of West Bengal Vs. Calcutta Club Limited, 2019 (29) GSTL 545 (SC), by which the judgement of the Coordinate Bench of this Court in the