2024 (8) TMI 1144

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....ce Tax paid on inputs that was set aside by this Tribunal on 25.11.2019 consequent upon which the said refund had accrued, is assailed by the Appellant in this appeal. 1.1 Additional amount of Rs.4,88,774/- that was deposited vide Challan dated 30.06.2009 on the basis of order passed by the Hon'ble High Court of Bombay at Goa on 22.04.2009 is also sought to be refunded by the Respondent-Department, in respect of which no order is passed, is brought into the purview of appeal as subsequent development of occurrence. 2. Bereft of unnecessary detail, Appellant company, which is a manufacturer of plastic laminated tubes, was demanded for a complete refund of CENVAT Credit on excise duty paid amounting to Rs.39,57,765/-, taken on capit....

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....f the order was permissible unless stay was granted by CESTAT or the High Court, before whom appeal was preferred. While matters stood thus and appeal against such order of the Commissioner (Appeals) is pending before this Tribunal (present appeal), Appellant succeeded in its appeal filed before the Hon'ble Supreme Court in the other matter, the operating portion of which reads as follows: "We accordingly allow this appeal and quash and set aside the impugned judgment and order of the High Court. The question of law as framed by the High Court is held in favour of the Appellant. The demand issued by the Revenue is quashed and set aside." Thereafter, Appellant sought for refund of the said Rs.13,50,000/- together with Rs.4,88....

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....ng of order by the Commissioner (Appeals), which is assailed herein. To my considered view, the Supreme Court (Decrees and Orders) Enforcement Order, 1954 i.e. C.O. 47 provides the necessary answer to such a contingency. It would be worthwhile to reproduce the said order that reads as follows: "In exercise of the powers conferred by clause (1) of article 142 of the Constitution of India and of all other powers enabling him in that behalf, and in supersession of the Supreme Court (Decrees and Orders) Enforcement Older, 1950, the President is pleased to make the following Order, namely:- 1. (1) This Order may be called the Supreme Court (Decrees and Orders) Enforcement Order, 1954. (2) It shall come into force at on....