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of <h1>Supreme Court Dismisses Petition Due to Delay; Highlights Importance of Timely Procedure and Order Execution.</h1> <h3>COMMISSIONER, CENTRAL EXCISE, CGST-DELHI SOUTH COMMISSIONERATE & ANR. Versus BLACKBERRY INDIA PVT. LTD.</h3> The SC dismissed the SLP due to the petitioner's delay in filing. Additionally, the refund had already been released to the respondent following the HC's ... Recovery of CENVAT Credit erroneously refunded alongwith interest - penalty for ineligible availment of CENVAT Credit - HELD THAT:- It is stated at the bar pursuant to the direction issued by the High Court, the refund amount has been released to the respondent. No reason to entertain this Special Leave Petition. Hence, the Special Leave Petition is dismissed. The Supreme Court dismissed the Special Leave Petition due to delay in filing and refund already released to the respondent as per High Court direction.
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