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2016 (8) TMI 1142 - BOMBAY HIGH COURTThe controversy is squarely covered by the judgment M/s. Garden Silk Mills Limited v. The Union of India & Others [2016 (7) TMI 1021 - BOMBAY HIGH COURT] - the Deputy Commissioner was in complete error in not following and applying these binding judgments of this Court. They have not been followed and applied on the specious plea that the Revenue has carried the matter in the Hon’ble Supreme Court of India and it is pending therein - We do not approve of such a stand of the Revenue/respondents for the simple reason that a matter being pending in the Hon’ble Supreme Court does not mean the binding effect of this Court’s order is lost or wiped out. We are, therefore, of the clear view that the Deputy Commissioner of Service Tax-II (Refund), Mumbai/respondent No. 3 to this writ petition, was in total error in refusing to abide by the binding judgment and order of this Court - petition allowed.
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