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TMI Blog2025 (5) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... 107 of the WBGST/CGST Act, 2017, which form subject matter of challenge in the instant writ petitions, are common. 2. Record would reveal that being aggrieved with the order passed by the proper officer rejecting the refund application in form RFD 06, individual appeals were filed. Mr. Tangri, learned Advocate appearing in support of the writ petitions would submit that the only issue that falls for consideration is with regard to the classification of the PPSB bed sheets. According to him, it is the petitioner's case that the above bed sheets are produced in a finished state by processing the non-woven fabric, which are manufactured by the petitioners and that the petitioners do not consume PP granules directly into the manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uary, 2025. 5. Having heard learned Advocates appearing for the respective parties and noting that the Division Bench of this Court by the aforesaid order while noting that the Appellate Authority had misread the second note in Chapter 63 of the Tariff Act, while proceeding to determine the appeal by using the word "articles made of Chapter 56 to 62" by wrongly substituting the word "made" which is not contained in the note under the aforesaid chapter, the Appellate Authority has arrived at a finding that the bed sheets in question have to be taxed at 12%. 6. It appears that that the Hon'ble Division Bench had observed that the Appellate Authority failed to take note that the word "made" is not found in sub-para 2 of the notes under Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 27.07.2022, 14.09.2022, 25.11.2022, 22.08.2022, 15.12.2022 and 19.05.2023 to the extent the same deals with the classification of PPSB Bed Sheets cannot be sustained and the same are accordingly modified. 9. The refund applications filed by the petitioner to the extent the same treats the non-woven fabric to be taxed at 12% instead of 5% also stands modified in terms of the observation made herein. 10. The respondents are directed to process the refund applications of the petitioner on the basis of the observations made herein along with the statutory interest as may be applicable under section 56 of the said Act within a period of 12 weeks from the date of communication of this order. 11. With the above observations and direction, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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