TMI Blog2021 (12) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... s ground itself. The Hon ble Supreme Court in the case of UNION OF INDIA ANOTHER ETC. ETC. VERSUS M/S V.V.F LIMITED ANOTHER ETC. ETC. [ 2020 (4) TMI 669 - SUPREME COURT] held that the amemdment Notification whereby the refund was restricted to 75% is valid and legal, therefore, the appellant is entitled for the refund in respect of Basic Excise Duty only to the extent of percentage prescribed therein and not for the full amount of duty paid from PLA. The appellant is not entitled for the refund of differential basic excise duty - Appeal dismissed. - E/10213-10216,10218-10219/2019 - SM - A/12591-12596/2021 - Dated:- 8-12-2021 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri. Dhaval Shah, Advocate for the Appellant Shri. Vin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rused the records. 5. I find that on the preliminary objection raised by the Learned Authorized Representative, on careful reading of the Commisisoner (Appeals) Order, I find that the appellant have not filed any appeal against the rejection of refund of differential basic excise duty consequently the Learned Commissioner (Appeals) has not given any finding. The appellant have filed the appeal before Commissioner (Appeals) exclusively in respect of Education Cess and Secondary Higher Education Cess which has been allowed, therefore, in my view, there is nothing left in the impugned order to challenge before this Tribunal. Hence the appeal is not maintainable on this ground itself. However, on merit also, the Hon ble Supreme Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affect the amount of excise duty already refunded, meaning thereby, the cases in which the excise duty is already refunded prior to the subsequent notifications/industrial policies impugned before the respective High Court, they are not to be reopened. However, it is further CLARIFIED that the pending refund applications shall be decided as per the subsequent notifications/industrial policies which were impugned before the respective High Courts and they shall be decided in accordance with the law and on merits and as per the subsequent notifications/industrial policies impugned before the respective High Courts. All these appeals stand disposed of accordingly. NO COSTS. 16.1 Now, so far as the Civil Appeals @ SLP Nos. 14751/2013, 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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