https://www.taxtmi.com/caselaws?id=442655 The text addresses a dispute over a directed refund that was later appropriated by revenue via subsequent adjudication; the appropriation and its legal consequences are central. The respondent has an appeal pending before the Customs, Excise and Service Tax Appellate Tribunal and has complied with the pre-deposit requirement, which preserves the appellate remedy. A show cause notice dated 16-01-2018 remains pending adjudication, and the eventual resolution must conform to the question of law decided by this Court in connected matters, which will bind the parties. The application was disposed of accordingly. en-us Wed, 23 Aug 2023 00:00:00 +0530 Wed, 21 Jan 2026 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442655 The text addresses a dispute over a directed refund that was later appropriated by revenue via subsequent adjudication; the appropriation and its legal consequences are central. The respondent has an appeal pending before the Customs, Excise and Service Tax Appellate Tribunal and has complied with the pre-deposit requirement, which preserves the appellate remedy. A show cause notice dated 16-01-2018 remains pending adjudication, and the eventual resolution must conform to the question of law decided by this Court in connected matters, which will bind the parties. The application was disposed of accordingly. Case-Laws GST Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442655