9911796707
TMI Blog2024 (8) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... of Appellant s request letter dated 12.12.2023 the entire amount of ₹18,38,774/- (13.5 lakhs + 4.88 lakhs paid earlier) is required to be refunded to the Appellant within 15 days of receipt of such request letter in view of Board Circular dated 10.03.2017, falling which interest under Section 11BB is also payable but as could be noticed here, no order was passed by the Refund Sanctioned Authority in that respect. The most important point that would be required to be determined by this forum is concerning its jurisdictional competency to deal with such an issue that occurred subsequent to passing of order by the Commissioner (Appeals), which is assailed herein. This Tribunal which has denied the relief granted by the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed, is brought into the purview of appeal as subsequent development of occurrence. 2. Bereft of unnecessary detail, Appellant company, which is a manufacturer of plastic laminated tubes, was demanded for a complete refund of CENVAT Credit on excise duty paid amounting to ₹39,57,765/-, taken on capital goods that was removed after use against which duty at depreciated value of ₹29,80,217/- was paid. The dispute covered a chequered path after Adjudicating Authority confirmed the demand, Appellate Authority set aside the demand, Tribunal again confirmed the demand and Tribunal s order had sustained in the High Court, against which right to appeal being exercised by the affected parties at each stage. In respect of another proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and quash and set aside the impugned judgment and order of the High Court. The question of law as framed by the High Court is held in favour of the Appellant. The demand issued by the Revenue is quashed and set aside. Thereafter, Appellant sought for refund of the said ₹13,50,000/- together with ₹4,88,774/- that was paid on the direction of Hon'ble Bombay High Court at Goa during admission of the appeal and put a request through letter before the Assistant Commissioner of CGST Margao, Goa on dated 12.12.2023 that is still pending for a decision by the said Authority. This appeal is being heard in this background in which legality of the order of Commissioner (Appeals) justifying adjustment of sanctioned refund against duty d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehalf, and in supersession of the Supreme Court (Decrees and Orders) Enforcement Older, 1950, the President is pleased to make the following Order, namely: 1. (1) This Order may be called the Supreme Court (Decrees and Orders) Enforcement Order, 1954. (2) It shall come into force at once. 2. Notwithstanding anything contained in any other law in force at the commencement of tins Order, any decree passed or order made by the Supreme Court, whether before or after such commencement, including any order as to the costs of, and incidental to, any proceedings in that Court, shall be enforceable:- (a) where such decree or order was passed or made in exercise of its appellate jurisdiction, in accordance with the provisions of law for the time bein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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