TMI Blog2022 (4) TMI 1613X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 1167 - DELHI HIGH COURT] , it was held that the refund was allowed. The instant appeal is dismissed. - Hon'ble Mr Justice Rajiv Shakdher And Hon'ble Ms Justice Poonam A. Bamba For the Appellant: Mr Vaibhav Joshi with Mr Siddhant Yadav, Advs. For the Respondent : None. ORDER RAJIV SHAKDHER, J. (Oral): [Physical Hearing/Hybrid Hearing (as per request)] 1. In the connected matter i.e., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia is concerned, a Special Leave Petition (SLP) had been filed, which was dismissed by the Supreme Court vide order dated 26.02.2016 on the ground of delay, keeping the questions of law open. 3.1. It is also the submission of the counsel for the parties that a SLP was preferred in Wilhelm Textiles India Pvt. Ltd. case as well. We are told that the said SLP, which is, numbered as SLP(C) No.1507/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed, and the impugned order dated 08.12.2020 passed by the Customs, Excise and Service Tax Appellate Tribunal [CESTAT] is sustained. 7.1. Pending application i.e., CM No.33545/2021 is, accordingly, closed. 8. Needless to add, if the appellant/revenue were to prefer an appeal, the final view in the matter will abide by the decision rendered by the Supreme Court. 2. For the reasons given in the afo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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