2025 (7) TMI 914

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....Smt. Meghna Lal Smt. Vani Dwevedi & Sri. Ravi Raghavan, Advocates). For the Respondents: (By Sri. Jeevan. J. Neeraligi, Advocate For R1 To R4). ORAL ORDER 1. The Registry has raised an objection as regard production of certified copy of the impugned order. 2. Learned counsel for the petitioner submits that the impugned order has been received by way of email and the printout has been filed and there is no certified copy of the same that has been received, accepting the said submission, office objections in all these matters stand overruled. 3. Sri Jeevan J. Neeraligi, learned counsel has entered appearance for respondent Nos. 1 and 2 in W.P. No. 5003/2025 and for respondent Nos. 2 to 4 in other three matters. 4. The petiti....

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.... cost of the Writ Petition. IN WP.NO.28211/2024 a. Issue Writ of Certiorari or Writ in the nature of Certiorari or any other writ, order or direction quashing the Order dated 29.04.2024 passed by the Respondent 4 for the month of Oct'19 at Annexure-U Bearing No. DIN - 20240457YY00002244247 and Or. b. Issue Writ of Certiorari or Writ in the nature of Certiorari or any other writ, order or direction quashing the Order in Revision dated 16.07.2024 passed by Respondent -4 for the month of Mar'20 at Annexure-V Bearing No. DIN - 20240457YY0000710641. c. Issue Writ of Certiorari or Writ in the nature of Certiorari or any other writ, order or direction quashing the Order in Revision dated 16.07.2024 passed by Res....

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....as been limited to the rate of tax on the principle input, namely the crude sunflower oil, whereas for the purpose of the manufacture of refined sunflower oil other ingredients and inputs are also made use of, and as such, the petitioner would be entitled for refund of the input in respect of those items also, and therefore be provided input credit therefor. 7. The submission of Sri Ravi Raghavan, learned counsel appearing for the petitioner is that the issue has been decided by various Courts including this Court in the case of M/s. Indian Oil Corporation Ltd., Vs. The Assistant Commissioner Of Central Tax 2024:KHC:33454, more particularly, para 15 thereof, which is reproduced hereunder for easy reference. "15. It is apparent f....