Case Details:

• Petition No.: Special Leave to Appeal (C) Nos. 16784-16785/2025

• Arising From: Impugned judgment dated 12-06-2025 in WP No. 7040/2025 and CEA(L) No. 16838/2025 by the Bombay High Court.

• Parties:
  Petitioner: Tenormac Enterprises Pvt. Ltd.
  Respondent: The Commissioner of CGST and Central Excise.

Key Proceedings:

1. Hearing Date: 20-06-2025

2. Bench: Hon’ble Mr. Justice Ujjal Bhuyan & Hon’ble Mr. Justice Manmohan (Partial Court Working Days Bench).

3. Representation:
   For Petitioner: Senior Advocates Mr. Rafiq Dada, Mr. Balbir Singh, Mr. Prakash Shah; Advocates Mr. Mahesh Agarwal, Mr. Alok Yadav, Mr. Minir Mehta, Mr. Suyog Bhave; AOR Mr. E. C. Agrawala.
   For Respondent: ASG Mr. S. D. Sanjay; Advocates Mr. Navin Kumar, Mr. Prashant Rawat, Ms. Parthvi Ahuja; AOR Mr. G. S. Makker.

Court’s Order:

1. Background:
   The High Court disposed of a Writ Petition and Revenue’s Appeal under Section 35-G of the Central Excise Act, 1944, against CESTAT’s order (24.01.2025) favoring the petitioner.
   CESTAT had allowed a Service Tax Miscellaneous Application (06.05.2025) directing refund within four weeks. The High Court stayed this refund for eight weeks despite dismissing the Appeal as "not maintainable" and "not pressed."

2. Supreme Court’s Observations:
   Prima facie inconsistency noted: High Court stayed CESTAT’s refund order after declaring the Appeal non-maintainable.
   Interim Relief: Stayed the High Court’s order dated 12-06-2025.
   Notice Issued: Returnable within six weeks.
   Preponement: Listed for hearing on 02-07-2025 per ASG’s request.

3. Clarification: Respondent retains liberty to file an Appeal under Section 35-L of the Central Excise Act, 1944, subject to merits/limitation.

AspectDetailsCase TitleTenormac Enterprises Pvt. Ltd. vs. Commissioner of CGST & Central ExciseJurisdictionSupreme Court of India (Civil Appeal – Central Excise/Service Tax Matter)Lower Court OrderBombay High Court’s order dated 12-06-2025 in WP No. 7040/2025 & CEA(L) No. 16838/2025Supreme Court ActionStayed High Court’s order; issued notice; preponed hearing to 02-07-2025.Legal IssuePropriety of High Court’s stay on refund after dismissing Appeal as non-maintainable.Interim ReliefHigh Court’s order stayed; CESTAT’s refund direction revived pending appeal.Next Date02-07-2025

Key Legal Points:

• Contradiction in High Court’s Order: Stay on refund after dismissing the Appeal undermines judicial consistency.

• Statutory Rights Preserved: Respondent’s right to appeal under Section 35-L remains unaffected.