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2017 (3) TMI 1754 - HC - CustomsGrant of refund - refund allowed subject to the condition that the assessee furnished a bank guarantee for half of the amount - refund denied on the ground that the order of CESTAT could be implemented only on the same terms on which the Supreme Court passed the interim orders in the case arising out of the Gujarat High Court - HELD THAT:- It is true that the order of CESTAT on the basis of which the petitioner became eligible for refund, was passed on the strength of the decision of the Ahmedabad Bench of CESTAT. It is also true that the decision of the Ahmedabad Bench of CESTAT is the subject matter of a special leave petition pending before the Supreme Court. The department which chose to go into slumber from 30-12-2015 did not even wake up after the order dismissing the application for modifying the final order, passed by the CESTAT on 20-10-2016. In other words, the department has chosen to file an appeal, if what is stated across the Bar is correct, only after the order impugned in the present writ petition. Therefore, the finality has attached to the order of the Tribunal in the case of the petitioner cannot be overcome by this post facto remedial measure. The respondents are directed to refund the amount within a period of 8 (eight) weeks from the date of receipt of a copy of this order - Petition allowed.
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