TMI Blog2022 (3) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... particularly in COLLECTOR OF CENTRAL EXCISE, PUNE VERSUS DAI ICHI KARKARIA LTD. [ 1999 (8) TMI 920 - SUPREME COURT ] , wherein, it has held that credit availed under the provisions of the erstwhile Central Excise Act and Central Excise Rules, 1944 are indefeasible and are intended to reduce the cascading effect of the tax to benefit the consumers. There is no lapsing of such untilised credit. The respondents are directed to verify the records and returns of the petitioner under the Central Excise Act, 1944 and if the credit had been unutilised on the cut off date (i.e) 30.06.2017, the respondents shall suitably credit into the electronic credit register of the petitioner the amount which had remained unutilized and would not be transiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Procedure (SOP) in the above circular to substantiate that the petitioner facing any technical problem on account of the IT related issues and therefore the petitioner is not entitled for the relief. It is further submitted that the decision of the Delhi Court in W.P. (C) 11040/2018, W.P (C) 196/2019, W.P (C) 8496/2019 and W.P (C) 13203/2013, dated 05.05.2020, is of no relevance, as the issue has been escalated to the Supreme Court in SLP. It is further submitted that though the Madurai Bench of this High Court in W.P.(MD).No. 4045 of 2021 passed an order in favour of a persons like the petitioner, the department has filed an appeal in W.A.(MD).No.469 of 2020 and that the said order has been stayed by the Division Bench on 06.07.2020 in C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the arguments advanced by the learned counsel for the petitioner and the learned counsel for the respondents. I also perused the orders cited by the learned counsel for the respondents. 5. As a matter of fact, a detailed order was passed in W.P.(MD).Nos. 7093 and 11614 of 2020, and the same was followed in W.P.(MD).No.11614 of 2020. These decisions are inspired from the decision of the Division Bench of this Court in the case of Commissioner of GST and Central Excise, Assistant Commissioner of GST etc Vs Bharat Electronics Limited Vide order dated 18.11.2021 in W.A.No.2203 of 2021 and from the few decisions of the Hon ble Supreme Court particularly in Collector of Central Excise, Pune and others V Dai Ichi Karkaria Limited and others ..... X X X X Extracts X X X X X X X X Extracts X X X X
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