https://www.taxtmi.com/caselaws?id=310201 Approval of the resolution plan by the NCLT was treated as extinguishing government dues outstanding on that date, so the demand under challenge was no longer recoverable. On that basis, the appeal was held to have become infructuous and was dismissed. The Tribunal noted a request to enforce compliance with the CBIC circular, but left the Revenue to proceed in accordance with that circular and the law. The request for refund of the pre-deposit was not examined because that relief was outside the scope of the appeal. en-us Fri, 21 Jul 2023 00:00:00 +0530 Wed, 11 Oct 2023 17:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310201 Approval of the resolution plan by the NCLT was treated as extinguishing government dues outstanding on that date, so the demand under challenge was no longer recoverable. On that basis, the appeal was held to have become infructuous and was dismissed. The Tribunal noted a request to enforce compliance with the CBIC circular, but left the Revenue to proceed in accordance with that circular and the law. The request for refund of the pre-deposit was not examined because that relief was outside the scope of the appeal. Case-Laws Central Excise Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310201