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    <title>2023 (9) TMI 277 - SC Order</title>
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    <description>Delay was condoned, but the appeal was disposed of as academic after the Revenue appropriated the refund subsequently. The Supreme Court noted that the respondent&#039;s related appeal remains pending before the Customs, Excise and Service Tax Appellate Tribunal with the requisite pre-deposit, and the show cause notice dated 16-01-2018 is still pending adjudication. On that basis, the Court left all contentions open and did not decide the merits.</description>
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      <description>Delay was condoned, but the appeal was disposed of as academic after the Revenue appropriated the refund subsequently. The Supreme Court noted that the respondent&#039;s related appeal remains pending before the Customs, Excise and Service Tax Appellate Tribunal with the requisite pre-deposit, and the show cause notice dated 16-01-2018 is still pending adjudication. On that basis, the Court left all contentions open and did not decide the merits.</description>
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