2023 (9) TMI 277 - SCH - GST

Refund claim - refund directed by the impugned order was granted but by later subsequent proceedings appropriated by the Revenue through the adjudicatory process - HELD THAT - It is not disputed that the respondent s appeal is pending before the Customs, Excise, Service Tax Appellate Tribunal; it has even made the requisite pre-deposit. It is also not in dispute that the respondent s show cause notice dated 16-01-2018 is pending adjudication before the concerned authority. Needless to say the question of law ultimately decided by this Court in the other connected matters would bind by the parties - Application disposed off.

Summary

Issues Involved:
The issue of refund appropriation by Revenue post grant, pendency of respondent's appeal before Customs, Excise, Service Tax Appellate Tribunal, and pending adjudication of respondent's show cause notice dated 16-01-2018.

In this judgment, the Supreme Court addressed the issue of refund appropriation by the Revenue after it was granted, rendering the primary issue academic due to subsequent events. The Court noted that the respondent's appeal is pending before the Customs, Excise, Service Tax Appellate Tribunal and that the respondent has made the requisite pre-deposit. Additionally, it was acknowledged that the respondent's show cause notice dated 16-01-2018 is pending adjudication before the relevant authority. The Court emphasized that the question of law decided in other related cases would bind the parties, keeping all contentions open subject to this decision.

The Court ultimately concluded by disposing of the appeal and pending applications, providing clarity on the legal implications of the events surrounding the refund appropriation and the ongoing proceedings related to the respondent's appeal and show cause notice.