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2016 (12) TMI 102 - HC - Service TaxRefund claim - reliance placed on the decision of its own case eBIZ. COM Pvt. Ltd. Versus Union Of India & Ors. [2016 (9) TMI 53 - DELHI HIGH COURT] decided on 1.9.2016 where the Court had directed repayment/refund of ₹ 17 Crores to it by the respondents - The respondents urge that the operation of the judgment of this Court has been suspended by the Supreme Court in an appeal by special leave (SLP (C) No.28325/2016) on 27.09.2016; a copy of the said order is placed on the record. A plain reading of the order shows that the Court issued notice to show cause to the respondent, i.e., the petitioner in this case and also directed the stay of operation of the judgment of this Court dated 1.9.2016. It is submitted that the Court in that judgment had recorded findings that the detention of its Managing Director was illegal and consequently the amounts deposited were extracted under coercion. The Court upheld the contention that the detention was illegal and by way of a consequential order directed refund of the amounts - this Court cannot grant the reliefs sought. In case, the petitioner wishes any relief, it is open to it to take appropriate steps available in law including moving a suitable application before the Supreme Court. Writ petition disposed off.
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