2023 (9) TMI 277 - SCH - GST

Refund appropriation and appellate pre-deposit in indirect tax disputes; pending adjudication with binding effect of related legal questions.

The text addresses a dispute over a directed refund that was later appropriated by revenue via subsequent adjudication; the appropriation and its legal ... Refund claim - refund directed by the impugned order was granted but by later subsequent proceedings appropriated by the Revenue through the adjudicatory process - HELD THAT:- 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. Needless to say the question of law ultimately decided by this Court in the other connected matters would bind by the parties - Application disposed off. 'Delay condoned.' The Court heard counsel and examined the record. The central issue was held to be 'rendered academic' by subsequent events: a refund directed by the impugned order had been granted but later 'appropriated by the Revenue through the adjudicatory process.' The respondent's appeal is pending before the Customs, Excise, Service Tax Appellate Tribunal (CESTAT) with the requisite 'pre-deposit,' and the respondent's show cause notice dated 16-01-2018 remains pending adjudication before the concerned authority. The Court noted that the question of law 'ultimately decided by this Court in the other connected matters would bind' the parties. All contentions of the parties were left open subject to these developments. The appeal and pending applications were 'disposed of.'