SHEN LONG BIO TECH (INDIA) PRIVATE LTD vs COMMISSIONER OF GST AND CENTRAL EXCISE

C.M.A.No.1711 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS Reserved On: 06.07.2026 Delivered On: 14.07.2026 CORAM THE HONOURABLE DR JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MRS. JUSTICE N. MALA C.M.A.No.1711 of 2021 Shen Long Bio-Tech (India) Private Limited, New No.17, Old No.107, F-Block, 3rd Street, Anna Nagar (East), Chennai – 600 102. … Appellant vs. Commissioner of GST and Central Excise, Chennai North Commissionerate, No.26/1, M.G.Road, Nungambakkam, Chennai – 600 034. … Respondent Prayer: Civil Miscellaneous Appeal has been filed under Section 35G of Central Excise Act, 1944 against Final order No.41012/2019, dated 05.08.2019 passed in Appeal No.ST/42716/2018 by the Customs, Excise & Service Tax Appellate Tribunal, Chennai. For Appellant : Mr.N.Murali For Respondent : Mr.S.Gurumoorthy, Senior Standing Counsel, & : Mr.G.Meganathan, Junior Standing Counsel _____________ Page Nos.1/10 https://www.mhc.tn.gov.in/judis ( Uploaded on: 14/07/2026 04:57:44 pm ) C.M.A.No.1711 of 2021 JUDGMENT The order of the Tribunal rejecting the refund claim made by the assessee pursuant to the Finance Act, 2017, which was given retrospective effect, is now before this Court by way of chall