M/S.Greenstar Fertilizers Limited vs The Joint Commissioner (Appeals) on 11 June, 2024
16. Similar view was also taken by the Principal Bench of this
Court in Kumaran Filaments (P) Ltd. vs. Commissioner of Central
GST and Central Excise, Madurai and others, 2021 SCC OnLine Mad
12062, wherein at Paragraph No.29, it has been held as under:-