2024 (8) TMI 1440

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.... disposed of. 2. In these Writ Petitions, the petitioner has challenged the impugned common Order-in-Appeal No.MAD-CGST-ADC-APP-18 to 24/2023 dated 04.07.2023. 3. By the impugned order, the second respondent had rejected the appeals in A.Nos.97-103/2022-GST (MDU) filed by the petitioner against the Order-in- Original No.1-07/AC/GST/2022 in DRC 07, dated 21.06.2022. 4. The dispute between the petitioner and respondents on the account of clarification of Aluminium foil container. 5. The case of the petitioner is that the products of the petitioner are classifiable under the heading 7615 of Customs Tariff Act, 1975, wherein, a contention of the Department so that the some products are liable to be classified under the heading of 76....

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....e to be quashed and accordingly quashed. 9. However, the petitioner has already paid tax for the month of July 2017 to November 2017 at 18%, which is accumulated credit available to the petitioner. However, this Court is not inclined to decide the refund issue, since it has to be considered on various factors. The refund is left open between the parties and the same shall be adjudicated as per Provisions of Law. 10. With these observations and directions, these writ petitions are allowed. No Costs. Consequently, connected miscellaneous petitions are closed." 9. It appears that for the subsequent period also, the Original Authority viz., Assistant Commissioner of Central GST and Central Excise, Sivakasi Division, vide Or....