- 1 - HC-KAR NC: 2026:KHC:15559 WP No. 39795 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 39795 OF 2025 (T-RES) BETWEEN: M/S. FIERY DIGITAL IMAGING INDIA PRIVATE LIMITED, (FORMERLY KNOWN AS ELECTRONICS FOR IMAGING INDIA PRIVATE LIMITED), (A PRIVATE LIMITED COMPANY, REPRESENTED BY ITS ASSISTANT MANAGER, ACCOUNTING APAC GL, MR. ADITHYA HJ, GROUND AND FIRST FLOOR, EBONY BLOCK, PHASE II, KALYANI PLATINA, EPIP ZONE, WHITEFIELD, BANGALORE - 560066. &PETITIONER (BY SRI. S. BUBNA SRISTI NIRMAL, ADVOCATE FOR SRI. VENKATANARAYANA G.M., ADVOCATE) AND: 1. THE SUPERINTENDENT OF CENTRAL TAX, EAST DIVISION - 07, BMTC BUS STAND, HAL AIRPORT ROAD, DOMMALURU, BANGALORE - 560071. Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:15559 WP No. 39795 of 2025 2. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, BMTC BUS STAND, HAL AIRPORT ROAD, DOMMALURU, BANGALORE - 560071. &RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1 AND R2) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R-1 TO ADJUDICATE AND SANCTION THE PETITIONER'S REFUND CLAIMS PERTAINING TO THE PERIODS OCTOBER 2011-MARCH 2012, JULY 2012-SEPTEMBER 2012, AND JULY 2014- SEPTEMBER 2014 FILED UNDER RULE 5 OF THE CENVAT CREDIT RULES, 2004 READ WITH NOTIFICATION NO. 27/2012- CE(NT) DTD. 18.06.2012 FORTHWITH AND WITHIN A TIME- BOUND PERIOD AS MAY BE FIXED AND ETC., THIS PETITION, COMING ON FOR FRESH MATTERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV - 3 - HC-KAR NC: 2026:KHC:15559 WP No. 39795 of 2025 ORAL ORDER The petitioner has sought for issuance of writ of mandamus to direct respondent No.1 to adjudicate and sanction the petitioner's refund claim pertaining to the period October-2011 to March-2012, July-2012 to September-2012 and July-2014 to September-2014. 2. During the pendency of the present proceedings, learned counsel appearing for the revenue files a memo along with copy of the Order-in-Original and submits that refund applications for the period which is subject matter of the writ petition has been rejected by an Order-in-Original dated 07.01.2026. In light of the same, further adjudication in the present petition would not arise, keeping open all contentions of the petitioner insofar impugned Order-in-Original dated 07.01.2026. 3. Learned counsel for the petitioner submits that the Court may take note of the submission that the Order- in-Original was not communicated to the petitioner and - 4 - HC-KAR NC: 2026:KHC:15559 WP No. 39795 of 2025 has come to the knowledge of the petitioner only on this day i.e., on 17.03.2026, when the copy is served by the counsel for the revenue. The said aspect is taken note of. 4. Accordingly, petition is disposed of and liberty is reserved to challenge by way of an appropriate proceeding the Order-in-Original dated 07.01.2026. The aspect regarding limitation to be taken note of while making note of the observations made above. All contentions are kept open. Accordingly, petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE MCR