Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 1303 - CESTAT AHMEDABADRefund claim - requirement of pre-deposit complied with - treatment of statutory dues in respect of tax payers for whom the proceedings have been finalized under Insolvency and Bankruptcy Code, 2016 - HELD THAT:- The resolution plan has been approved by NCLT vide order dated 08.03.2019 according to which any government dues as on date of the NCLT order stand extinguished. In this position, the present appeal is liable to be disposed of as infructuous. Applicability of Circular No. 187/19/2022-GST dated 27.12.2022 regarding dues against the appellant - HELD THAT:- The same may be complied with by the Revenue in the present case. Refund of pre-deposit - HELD THAT:- Since the subject matter does not involve the refund of pre-deposit, this Tribunal is not required to pass any order on the same. The appellant is at liberty to approach the department if any claim is maintainable which can be dealt with by the Revenue in accordance with law. The appeal is dismissed as infructuous.
|