2019 (12) TMI 414

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..... er, in our view, the appropriate remedy for the Revenue would be to approach the Hon'ble Supreme Court by filing an appeal. Review application dismissed. - RA-CW No. 479 of 2019 in CWP No. 4648 of 2019 - - - Dated:- 29-11-2019 - MR. JASWANT SINGH AND MR. LALIT BATRA JJ. Present: Mr. Sourabh Goel, Sr. Standing Counsel, CBIC for the applicant-respondent No. 1 / UOI. .....

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..... mplementations of the directions have been stayed by the Gujarat High Court. After hearing counsel for the applicant-UOI in detail, and perusing the record, we find no ground to review our judgment dated 04.11.2019 (A-1) for the reasons that:- (i) there is an effort to re-agitate the matter, which is not within the laid down parameters of seeking a review; (ii) this C .....

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..... ce with the argument of Petitioners that unutilized credit arising on account of duty/tax paid under erstwhile Acts is vested right which cannot be taken away on procedural or technical grounds. The Petitioners who were registered under Central Excise Act or VAT Act must be filing their returns and it is one of the requirements of Section 140 of CGST Act, 2017 to carry forward unutilized credit. T .....

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