(Surya Kant and Abhay S. Oka, JJ.)
Civil Appeal No(s). 4732/2009, decided on August 4, 2022
Commissioner Customs, Central Excise & Service Tax (Appeals-II) _______________________________________________ Appellant;
v.
Standard Consultants Ltd. ___________________________ Respondent.
With
Civil Appeal No(s). 3344-3345/2017
Civil Appeal No(s). 18238-18244/2017
Civil Appeal No(s). 3346-3348/2017
Civil Appeal No(s). 4732/2009; Civil Appeal No(s). 3344-3345/2017; Civil Appeal No(s). 18238-18244/2017; and Civil Appeal No(s). 3346-3348/2017
The Order of the court was delivered by
Order
CIVIL APPEAL NO(S). 4732/2009 AND CIVIL APPEAL NO(S). 18238-18244/2017
1. Since, the tax effect, in these appeals, is less than Rs. 25 lakhs, which is below the threshold monetary limits prescribed in the National Litigation Policy, learned Additional Solicitor General and learned senior counsel appearing for the Revenue-appellant(s) do not wish to press these appeals.
2. In view of the aforestated Policy, notified by the Ministry of Law and Justice, these appeals are, thus, dismissed as not pressed for.
3. Pending application(s), if any, shall stand disposed of.
CIVIL APPEAL NO(S). 3344-3345/2017 AND CIVIL APPEAL NO(S). 3346-3348/2017
4. The order(s) of self-assessment was admittedly not assailed by the respondent(s)-assessee(s) and subsequently, only refund application(s) was filed, which has been allowed by the Customs, Excise & Service Tax Appellate Tribunal, Regional Bench at Hyderabad (the ‘Tribunal’) vide impugned order(s). Such claim(s) for refund is not maintainable as held by this Court in ITC Ltd. v. Commissioner of Central Excise, Kolkata IV reported in 2019 (17) SCC 46.
5. Following the dictum cited above, the instant appeals are allowed and the impugned order(s) passed by the Tribunal dated 22.06.2016 & 15.12.2015 are, accordingly, set aside.
6. Pending application(s), if any, shall stand disposed of.
CIVIL APPEAL NO(S). 4732/2009
The Commissioner Customs, Central Excise & Service Tax (Appeals-II), Hyderabad _________________________________________ Appellant
v.
M/s. Standard Consultants Ltd ________________________ Respondent
With
C.A. Nos. 3344-3345/2017 (XII-A) (IA No. 3/2017 – Stay Application)
C.A. Nos. 18238-18244/2017 (XII-A) (IA No. 100303/2017 – Stay Application)
C.A. Nos. 3346-3348/2017 (XII-A) (IA No. 7/2017 – Stay Application)
Date: 04-08-2022 These appeals were called on for hearing today.
(Before Surya Kant and Abhay S. Oka, JJ.)
UPON hearing the counsel the Court made the following
ORDER
7. The Civil Appeal Nos. 4732/2009 & 18238-18244/2017 are dismissed and Civil Appeal Nos. 3344-3345/2017 & 3346-3348/2017 are allowed, in terms of the common signed order.
8. Pending application(s), if any, shall stand disposed of.
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