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2010 (6) TMI 171

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..... present case cannot take different view from the Union of India v. Slovak India Trading Co. Pvt. Ltd. 2006 -TMI - 606 - HIGH COURT OF KARNATAKA (BANGALORE), as approved by the Supreme Court. Appeal dismissed. - 45 of 2010 - - - Dated:- 28-6-2010 - V.C. Daga and S.J. Kathawalla, JJ. REPRESENTED BY: Shri R. V. Desai, Sr. Counsel a/w R.B. Pardeshi, for the Appellant. [Order]. - P.C: Peru .....

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..... is fully justified in ordering refund particularly in the light of the closure of the factory and in the light of the assessee coming out of the Modvat Scheme. In these circumstances, we answer all the three questions as framed in para 17, against the Revenue and in favour of the assessee." 3. The above judgment was subject matter of Special Leave Petition. The Special Leave Petition had been .....

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..... correctness of the High Court's judgment. What was conceded by the Learned Additional Solicitor General was that the various judgments relied upon by the Court were not appealed against and not the correctness of the judgment of Karnataka High Court. The Apex Court in Birla Corporation Ltd. v. Commissioner of Central Excise - 2005 (186) E.L.T. 266 (S.C.) held that when question arising for conside .....

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