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TMI Blog2021 (12) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent ORDER The issue involved is that whether the appellant is entitled for refund for the 100% payment of duty made under Notification 39/01-CE from PLA or to the extent of 75% in terms of amended Notification No. 16/08-CE and 36/08-CE. 2. Shri Dhaval Shah, Learned Counsel appearing on behalf of the appellant fairly submits that now the issue is covered by the Hon'ble Supreme Court jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench of the Hon'ble Supreme Court in the case of VVF Limited (Supra). Therefore, on both the count, appeals are not sustainable, hence need to be dismissed. 4. I have carefully considered the submissions made by both the sides and perused the records. 5. I find that on the preliminary objection raised by the Learned Authorized Representative, on careful reading of the Commisisoner (Appeals) Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the extent of percentage prescribed therein and not for the full amount of duty paid from PLA. The relevant portion of the Apex Court judgement is as under: "16. Under the circumstances, the respective High Courts have committed a grave error in quashing and setting aside the subsequent notifications/industrial policies impugned before the respective High Courts on the ground that they are hit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Courts FAIL. However, it is CLARIFIED that the present judgment shall not affect the amount of excise duty already refunded, meaning thereby, the cases in which the excise duty is already refunded prior to the subsequent notifications/industrial policies impugned before the respective High Court, they are not to be reopened. However, it is further CLARIFIED that the pending refund applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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