2024 (11) TMI 830 - SCH - Service Tax

Recovery of CENVAT Credit erroneously refunded alongwith interest - penalty for ineligible availment of CENVAT Credit - HELD THAT - It is stated at the bar pursuant to the direction issued by the High Court, the refund amount has been released to the respondent. No reason to entertain this Special Leave Petition. Hence, the Special Leave Petition is dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition due to delay in filing and refund already released to the respondent as per High Court direction.