2026 (8) TMI 850

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....cation No.56/2002 (as amended) and filed refund claim of Rs.4,86,87,713/- on 09.06.2011 on account of central excise duty paid by them through PLA during the financial year 2009-10 and 2010-11. The Deputy Commissioner vide OIO dated 21.06.2012 upheld the self-credit availed by the respondents subject to the outcome of decision in a Write Petition filed by the respondents before the Hon'ble High Court of Jammu & Kashmir challenging the vires of Notifications No.19/2008, 34/2008. On an appeal filed by the Revenue, learned Commissioner (Appeals) vide impugned order dated 02.09.2013 modified the order of the lower authority and allowed the differential refund claim pertaining to payment of duty on alleged fictitious production/ clearance subjec....

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....he Revenue before the Hon'ble High Court of Jammu & Kashmir has not attained finality. He submits that this issue has attained finality subsequent to the judgement by the Hon'ble Supreme Court in the case of M/s VVF Ltd. - 2020 (372) ELT 495 (SC). 3. Shri T.R. Rustagi, Learned Counsel for the respondents submits that the differential amount having been already refunded to the respondent by the authorities, the same would not be covered by the judgment of Apex Court in VVF Ltd(Supra), wherein it was clarified that the present judgement shall not affect the amount of excise duty already refunded meaning thereby, the cases in which excise duty is already refunded prior to the subsequent notification/industrial policies impugned before the r....

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....led being decided by the Hon'ble Apex Court in the case of M/s VVF Ltd. (supra). As the case is decided by Hon'ble Supreme Court, the appeal before this Bench does not serve any purpose. The Revenue is free to take whatsoever action legally as per the order of the Hon'ble Supreme Court in the case of M/s VVF Ltd. (supra) and the show cause notices that have been issued to the respondents. The respondents submit that they may be allowed to make submissions on the applicability of the clarification given by the Hon'ble Apex Court in the case of M/s VVF Ltd. (supra), to the proceedings that may be initiated/ continued by the Revenue. We find that the respondents are free to make whatever submissions that they would like to make in response to ....