2026 (9) TMI 2079

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....ing Counsel, takes notice for the respondents. 2. By this common order, these two Writ Petitions are being disposed of. These Writ Petitions are taken up for final hearing at the time of admission with the consent of the learned counsel for the petitioner and learned Senior Standing Counsel for the respondents. 3. In these Writ Petitions, the petitioner has challenged the impugned orders dated 14.11.2024 passed by the second respondent, whereby the two refund claims filed by the petitioner on 19.09.2024 were rejected by two separate orders, in respect of the refund claims filed for the periods between December 2022 and March 2023 and between November 2023 and April 2024, respectively. 4. The petitioner's Appeals against the afo....

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.... Court in its order dated 16.07.2024 in W.P.(MD)No.10033 of 2024, while passing orders in the case of M/s.Eveready Spinning Mills Pvt. Ltd. 's case (cited supra) 9. The learned counsel for the petitioner would submit that an almost identical view was subsequently taken by this Court also in the case of Vindhya Spinning Mills Pvt. Ltd., vs. The Assistant Commissioner of CGST and Central Excise, Sivakasi in W.P.(MD)Nos.16757 & 16758 of 2025 dated 14.07.2026. 10. The learned Senior Standing Counsel for the respondents, on the other hand, would submit that the claim of the petitioner that the petitioner falls within the inverted duty structure is incorrect, inasmuch as the petitioner has traded in cotton yarn and that the cotton yarn was ....