2024 (3) TMI 1108

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....A Advocates who appeared in this case: For the Petitioner: Ms. Priyanka Rathi, Mr. Ashwini Chandrasekaran, Mr. Abhishek Jain and Ms. Shubhangi Gupta, Advocates. For the Respondents: Mr. Akshay Amritanshu, Senior Standing Counsel with Mr. Samyak Jain and Mr. Ayush Raj, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Show Cause Notice dated 19.01.2024, whereby....

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.... 2012, April to June, 2013 and July to September 2013 was rejected. 4. Petitioner thereafter filed an appeal before the Commissioner (Appeals), and by order dated 19.08.2021 Commissioner (Appeals) dismissed the appeal. 5. Petitioner thereafter approached the Custom Excise & Service Tax Appellate ["CESTAT"] Tribunal and by a final order dated 07.12.2022, the Tribunal held that the refund clai....

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....of the impugned Show Cause Notice dated 19.01.2024 was paid to the petitioner. Petitioner was refunded an amount of Rs. 8,55,34,345/- towards refund of CENVAT Credit and Rs. 4,69,83,731/- towards interest on delayed refund of CENVAT Credit. It is this amount which is sought to be claimed from the petitioner by the respondent and the petitioner has been directed to show cause as to why the said amo....

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....s of above stated contention, Department has filed SLP in the Hon'ble Supreme Court against the Hon'ble High Court Judgment/Order dated 12.07.2023. 14. Whereas, it appears that since the department has preferred SLP against the Hon'ble High Court Judgment dated 12.07.2023, the amount disbursed as interest on delayed payment amounting to Rs. 4,69,83,731/- is also liable to be r....