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C.C.E. & S.T. JAIPUR-I vs. A.M. PRODUCTS
(Supreme Court)

Hon'ble Judges:

S. RAVINDRA BHAT
ARAVIND KUMAR
Pet. Counsel
B. Krishna Prasad
S K Bagaria
Sheena Taqui
Res. Counsel
Ajay Choudhary
Kavin Gulati
Aditya Bhattacharya

Petitioner / Applicant

C.C.E. & S.T. JAIPUR-I

Respondent A.M. PRODUCTS
Court

SC (Supreme Court)

Date Aug 23, 2023
Order No.

Civil Appeal Nos.53905393/ 2023 (@ Civil Appeal (Diary) No.6938/2019)

Citation

2023(8) TAXREPLY 7878

Original Order
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ORDER

ORDER 1. Delay condoned. 2. Heard learned counsel appearing for the parties at a considerable length and carefully perused the material placed on record. 3. It appears to us that in this appeal, the issue has been rendered academic in view of subsequent events which took place. The refund directed by the impugned order was granted but by later subsequent proceedings appropriated by the Revenue through the adjudicatory process. It is not disputed that the respondent’s appeal is pending before the Customs, Excise, Service Tax Appellate Tribunal; it has even made the requisite pre-deposit. It is also not in dispute that the respondent’s show cause notice dated 16-01-2018 is pending adjudication before the concerned authority. 4. Needless to say the question of law ultimately decided by this Court in the other connected matters would bind by the parties. All contentions of parties are kept open, subject to the above. 5. The appeal and pending applications....

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