Union Of India vs M/S Shrishaila Granites & Marbles ... on 2 November, 2009
7. Learned DR refers to the Honble Supreme Court order in the Union of India vs. Saraswati Marble & Granite Industries Pvt Ltd. reported as [2015 (326) ELT 427 (SC)]. In an identical circumstances, it was held by the Honble Supreme Court that after the proceedings had attained finality and have not been challenged before the higher authorities, the benefit cannot be extended to that particular assessee in view of a subsequent decision by the Supreme Court. Otherwise also we find that the issue is no more res integra. In the absence of fact of filing the appeal against Commissioners order denying the credit, it has to be held that the Commissioners order attained the finality. In such circumstances, the benefit of any subsequent decision of higher forum, cannot be extended inasmuch as the assessee has not kept the proceedings alive during the in between period so as to infuse life into the same. The proceedings having become dead, cannot be made alive subsequently. As such, we fully agree with the learned DR that the refund sanctioned by Commissioner (Appeals) is against the settled decision of law. Accordingly, the impugned order is set aside and Revenues appeal is allowed.