TMI Blog2022 (1) TMI 1169X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in the case of MESSRS SAL STEEL LTD. 1 OTHER (S) VERSUS UNION OF INDIA [ 2019 (9) TMI 1315 - GUJARAT HIGH COURT] only after the proceedings concluded by the lower authority i.e. sanctioning authority. This judgment was challenged before the Hon ble Supreme Court by the Revenue but no stay was granted, since the judgment was not delivered before passing the adjudication order and by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise. 2. Shri Willingdon Christian, learned counsel appearing on behalf of the appellant amongst other submissions, he filed a decision of this Tribunal on the identical issue in the case of Coromandel International Ltd. vide Final Order No. A/12453/2021 dated 13.10.2021. 3. Shri R. P. Parekh, Learned Superintendent (Authorized Representative) appearing on behalf of the Revenue reiterates the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Shri T.G. Rathod, learned Additional Commissioner (Authorised Representative) appearing on behalf of the Revenue submits that there are other issues also such as appellant have not challenged the assessment of service tax payment, therefore in the light of Hon ble Supreme Court judgment in the case of ITC Limited- 2019 (368) E.L.T. 216 (S.C.), the appellant are not entitled for the refund. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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