2022 (6) TMI 1426 - MADRAS HIGH COURT

Refund of CENVAT Credit - HELD THAT:- Admittedly, the identical issue has been raised by the petitioner for prior periods as well. In fact, for one such prior period, the petitioner had suffered an adverse order before the CESTAT, which order has been followed by the First Appellate Authority for the subsequent period as well. It is as against the order of the First Appellate Authority as aforesaid that the present writ petition has been filed.

Pending writ petition, the order of the CESTAT relied upon by the Appellate Authority has been reversed in CMA. Nos. 1933 to 1935 of 2018 at the petitioner's instance, on 20.08.2019 and, it is this order that holds the field as on date. In such circumstances, the order of first Appellate Authority that takes a contrary view is not liable to be sustained and the same is set aside.

Petition allowed.