2023 (9) TMI 277

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....a Prasad, AOR Mr. S K Bagaria, Sr. Adv. Ms. Sheena Taqui, Adv. Ms. Akansha Saini, Adv. Mr. Ajit K Sinha, Adv. Mr. Shiv Vinayak Gupta, Adv. Mrs. Bina Gupta, AOR Mrs. Nisha Bagchi, Adv. Mr. Mukesh Kumar Maroria, AOR Mr. Shetty Uday Kumar Sagar, Adv. Ms. Aakansha Kaul, Adv. Mr. S.K. Singhania, Adv. Mr. H.R. Rao, Adv. For Respondent(s) : Mr. Ajay Choudhary, AOR Mr. Kavin Gulati, Adv. Mr. Aditya Bha....

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....l, the issue has been rendered academic in view of subsequent events which took place. The refund directed by the impugned order was granted but by later subsequent proceedings appropriated by the Revenue through the adjudicatory process. 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....