2025 (8) TMI 1558

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....ling of appeal before the Tribunal and, with the dispute decided in their favour, had, and rightly, approached the jurisdictional tax authorities. By a very elaborate order, the Assistant Commissioner of Central Excise & Service Tax, Pune - I, while declining to acknowledge the claimed amount as pre-deposit, was gracious enough to concede that the amount in dispute deserved to be restored but, pleading the changed circumstances of digital override of erstwhile manual processing, directed the appellant herein to '11. The application for refund of pre-deposit amount of Rs. 2,82,75,982/- filed by M/s Quick Heal technologies Ltd manually on 03.11.2022 is hereby disposed with a direction to the TP to file the same on the common portal i....

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....iated towards tax dues of assessee, to be refunded and, wherever applicable, with interest as liable to be paid. 4. Having said that, we are unable to fit that legal position within the template of circumstances of their appeal and, therefore, it becomes necessary to foray into the facts as set out in the appeal and explained by Learned Counsel for appellant. 5. The appellant had been proceeded against for recovery of tax under section 73 of Finance Act, 1994 on 'sale of anti-virus software on media' - an issue since settled by the Tribunal as not liable to levy in Quick Heal Technologies Ltd v. Commissioner of Service Tax, Delhi [2020 (41) GSTL 467 (Tri. - Del.)] which was affirmed by the Hon'ble Supreme Court in Commissioner of ....

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....021] of Commissioner (Appeals), CGST, Central Excise and Customs, Raipur. We have no idea of the back drop in which challenge to order-in-original impugned here was considered to have duly complied with section 35F of Central Excise Act, 1944 inasmuch as the mechanism for deposit of taxes/other dues of central excise had since been supplanted by the digital system of the Goods and Service Tax Act, 2017; that, however, is no concern of ours as the Tribunal was required to dispose off appeals, properly filed, and placed before the appropriate bench and are only required to acknowledge that the decision of the Tribunal allowing the appeal was a consequence of judicial determined resolution of the dispute affirmed by the Hon'ble Supreme Cou....