2026-VIL-1319-CESTAT-CHD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Refund of duty claimed on ground of vires of exemption notifications while challenging same before High Court, Sanction of the refund subject to outcome of the Writ Petitions - Whether refund of duty can be sanctioned when notifications are challenged before High Court and whether differential refund on alleged fictitious clearances can be granted when matter is pending decision - HELD - Issue challenging vires of notifications was agitated before High Court but now stands settled being decided by Hon'ble Supreme Court in VVF Ltd case whereby it was clarified that Supreme Court judgment shall not affect amount of excise duty already refunded and cases in which duty was already refunded prior to subsequent notifications impugned before High Courts are not to be reopened. Appeal before Tribunal on this issue does not serve any purpose. Revenue is free to take whatsoever action legally as per Supreme Court order and pending show cause notices issued to respondents. Respondents are free to make submissions on applicability of Supreme Court clarification to proceedings that may be initiated or continued by Revenue - On issue of differential refund on alleged non-existing and fictitious clearances, such refund was granted subject to decision of Tribunal in pending appeal which has since been decided by this Bench in Final Order. On this count also appeal does not survive. Appeal is disposed of and Revenue is free to proceed as per law taking into account Supreme Court decision in VVF Ltd case
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