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TMI Blog2024 (11) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... ong with stay. Considering the above facts and the order of the Hon ble Supreme Court [ 2022 (1) TMI 1472 - SC ORDER] we find that the appeals filed by the appellant are infructuous. Further, the appeals filed by the Department are not sustainable in view of the decision of the Hon ble Supreme Court. Further, the appeal filed by the appellant against the Orders-in-Original needs to be allowed in view of the above decision of the Hon ble Supreme Court. - MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL) AND MR. PULLELA NAGESWARA RAO, MEMBER (TECHNICAL) Mr. Deepak Khivansara, CA, for the Appellant-Assessee. Mr. M.A. Jithandra, Authorised Representative for the Respondent. ORDER M/s. Nvidia Graphics Private Limited, the appellant filed 2(two) refund cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in Invoices used as software development, service fee for the month of May etc. and details of export invoices are not appearing on the FIRCs. 2. The refund claims involved are for the period from April 2009 to September 2009, October 2008 to March 2009. After considering the submissions of both the sides, we consider that the matter has to be remanded to the original adjudicating authority with a clear direction that the examination of refund claim would be limited to the issues taken up by the Commissioner (Appeals) with regard to FIRC only. In respect of other issues there is no observation by Commissioner and in the absence of any appeal by the Revenue, such issues cannot be reopened. Therefore, both the impugned orders are set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime, the respondent has issued protective show-cause notices both dated 31.03.2016 for recovery of the refund amount sanctioned by the adjudicating authority vide order Nos. 05(R)/2015 and 04(R)/2015 both dated 14.09.2015. Against this protective Show Cause Notices, the appellants have filed a reply informing the Department that the matter is sub-judice before the Hon ble High Court of Karnataka. The show cause notices were adjudicated vide Orders-in-Original No.12 13 /2021-22, wherein the Adjudicating Authority rejected the refund claims. Aggrieved by the order the appellants have filed an appeal before this Tribunal along with stay vide Appeal No.ST/ 20065/2022. 5. The respondent against the order of CESTAT vide Final Order Nos. 21813-218 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res that no remand proceedings were pending on 08.03.2019 as that assumption was incorrect, which led to be passing of the order dated 08.03.2019, we recall the order and direct the Registry to post the SLP (Civil) Diary No. 5093/2019 and connected matters for hearing on 31.01.2022. The subject case stand restored to the file to their original number(s) in terms of this order. Miscellaneous applications are disposed of accordingly. 7. The Hon ble Supreme Court vide order dated 31.01.2022 has passed the following order in SLP Nos. 7298/2019 7299/2019. Considering the fact that the impugned order follows previous precedent which has become final we decline to interfere in the present Special Leave Petition. However, we make it clear that all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. 9. Considering the above facts and the order of the Hon ble Supreme Court dated 31.01.2022, we find that the appeals filed by the appellant vide Appeal Nos. 20578 20586/2021 are infructuous. Further, the appeals filed by the Department vide ST/20492 20493/2022 are not sustainable in view of the decision of the Hon ble Supreme Court. Further, the appeal filed by the appellant vide Appeal No. ST/20065/202 against the Orders-in-Original Nos. 12 13/2021-22 dated 13.08.2021 needs to be allowed in view of the above decision of the Hon ble Supreme Court. 10. Accordingly, Appeal Nos. ST/20578 20586/2021 have become infructuous and hence dismissed. The appeals filed by the respondent- Revenue vide Appeal Nos. 20492 20493/2022 are dismissed. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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