2023 (9) TMI 294 - SC ORDER

Application seeking condonation of delay - Recovery of erroneous refund / irregular Cenvat credit availed - Demand of duty with interest - allegation of misuse of Area based exemption - HELD THAT:- These special leave petitions are disposed reserving liberty to the petitioner herein to file a review petition(s) before the High Court, if so advised.

The application for seeking condonation of delay would not survive for consideration and stands disposed of.