2022 (8) TMI 164 - SCH - Central Excise

Supreme Court dismisses appeals lacking legal questions; focuses on factual aspects.

The Supreme Court of India dismissed the appeals as no question of law was found for consideration, after reviewing the case's factual aspects. Sections ... Mode of refund - Rebate / refund to be made in Cash or to be re-credited into Cenvat Credit account - petitioner paid lesser duty on the domestic product and higher duty on the export product which was admittedly not payable - HELD THAT:- the case involves the factual aspects. - Section 140 and Section 142 of the Central Goods and Services Tax Act, 2017 are not examined and no comment have been made whether or not the appellant(s) assessees would be entitled to benefit under the said Sections. No question of law arises for consideration, and hence, the appeals are dismissed. The Supreme Court of India dismissed the appeals after considering the factual aspects of the case and not finding any question of law for consideration. The court did not examine Sections 140 and 142 of the Central Goods and Services Tax Act, 2017.