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TMI Blog2023 (10) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... by a Common order. 2. These writ petitions have been filed to quash the impugned order passed by the 2nd respondent and consequently to direct to the 2nd respondent to pass orders on merits duly following "Judicial Discipline". 3. Heard M/s.S.Jaikumar, the Learned counsel appearing on the petitioners, Mr.R.Nandakumar, the Learned Senior Standing Counsel, assisted by M/s.S.Ragavendree, the Learned Junior Standing Counsel, appearing on the respondents and perused the material documents available on record. 4. The petitioner is a partnership firm engaged in the manufacture and supply of Aluminium Foil Container / Aluminium Foil in Roll Form and Plastic Articles. The petitioner is registered under GSTN 33AAEFV1540J1ZC. The petitioner underta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm)". 6. The petitioner submitted before the authorities that the issue is no longer res integra since the issued is decided by the Ahmedabad Tribunal in the case of Hindalco Industries Limited Vs. CCE reported in 2009 (237) ELT 588. The Tribunal had relied on the opinion of the World Customs Organisation, which in turn had relied on the decision taken by the Harmonized System Committee and the decision of Supreme Court of South Africa, Tribunal which had classified the Aluminium Foil Containers as 7615. But the respondents declined to consider the classification under 7615 based on the judgment of the Tribunals and the opinion cited supra and held that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under heading 7615. The appeals are, therefore dismissed." 8. And the issue raised by the petitioner is settled by the Hon'ble Supreme Court in favour of the petitioner and against revenue. Therefore, this Court is of the considered opinion that the product Aluminium Foil Container is classifiable under 7615 with GST 12%. Hence the impugned order is liable to be quashed and accordingly quashed. 9. However, the petitioner has already paid tax for the month of July 2017 to November 2017 at 18%, which is accumulated credit available to the petitioner. However, this Court is not inclined to decide the refund issue, since it has to be considered on various factors. The refund is left open between the parties and the same shall be adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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