2025 (3) TMI 699

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..... finding is in consonance with law and the same cannot be termed as perverse.' - Thus, as on date, there exists no reason for not following the previous order of the CESTAT. In the impugned Order-in-Original dated 30.10.2024, the petitioner's claim was not allowed by taking shelter of pendency of CEA No.26 of 2024, which was, admittedly, dismissed. It is deemed proper to set aside the impugned Order-in-Original dated 30.10.2024 and restore the matter on the file of respondent No. 1 - petition disposed off.
HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND HON'BLE SMT. JUSTICE RENUKA YARA For the Petitioner: Sri Karan Talwar, Learned Counsel. For the Respondents No. 1 and 2.: Sri Dominic Fernandes, learned Senior Standing Counsel fo .....

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..... Excise (Appeals-I), Hyderabad, which was decided by an order dated 15.01.2021 thereby giving stamp of approval to the Order-in-Original dated 17.08.2020. 6. Dissatisfied with the appellate order, the petitioner preferred Customs Appeal No.30323 of 2021 before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, which was decided on 20.02.2024. The petitioner was held to be entitled for refund under Section 142(3) of the CGST Act and the adjudicating authority was directed to grant the refund within 45 days. 7. The department preferred the Central Excise Appeal, namely CEA No. 26 of 2024, before this Court against the order dated 20.02.2024 passed by the CESTAT. 8. On 03.10.2024, the order of the CESTAT was impleme .....

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..... f respondent No. 1. The said authority shall rehear the petitioner and pass a fresh order in view of dismissal of CEA No.26 of 2024. The petitioner shall appear before respondent No. 1 on 17.03.2025 at 11.30 am. The said authority shall hear the petitioner afresh and pass an order in accordance with law by taking into account the previous order of the CESTAT and other provisions of law. The entire exercise be completed within thirty days from the date of the first appearance of the petitioner. It is made clear that this Court has not expressed any opinion on merits of the case. 14. The writ petition is accordingly disposed of. No order as to costs. 15. Miscellaneous petitions pending, if any, shall stand closed.
Case laws, Decisions, .....

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