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L AND T HYDROCARBON ENGINEERING LTD., AND 1 Versus UNION OF INDIA & 2

2016 (2) TMI 23 - GUJARAT HIGH COURT

Refund - Commissioner (Appeals) is not deciding the appeals of the petitioners only on the ground that the Department's appeal against the judgment of the Tribunal is pending before the High Court. - Held that:- High Court has refused to grant stay a .....

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eals on the ground that the Department's appeals are pending before the High Court would tentamount to ensuring stay against implementation of the decision of the Tribunal, which the High Court refused to grant. - the petition allowed - Decided in fa .....

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ADVOCATE ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Case of the petitioners is that the Commissioner (Appeals)-respondent No.2 is not deciding the appeals of the petitioners only on the ground that the Department's appeal against th .....

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t of pendency of the Department's appeals before the High Court. 2. Undisputed facts are that the petitioner succeeded before the Custom Excise and Service Tax Appellate Tribunal ( CESTAT for short) when the appeals were allowed by judgment dated .....

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f the Tribunal. 3. Armed with the judgment of the Tribunal, the petitioners applied for refund of the excess duty collected. Refund applications came to be dismissed by the adjudicating authority, upon which the petitioners have filed several appeals .....

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rectly ensure such stay by refusing to process and decide the appeals of the petitioners. This is precisely what the Commissioner has done in the present case. Refusal to decide the appeals on the ground that the Department's appeals are pending .....

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r, having succeeded before the Tribunal, applied for refund to the adjudicating authority. The adjudicating authority however rejected the refund claims, against which the petitioner has preferred appeal before the appellate Commissioner. Having hear .....

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the circular. In other words, has kept the hearing of the appeal in abeyance sine die. This is presumably because the Department's appeal against the judgment of the Tribunal, which is in favour of the petitioner, is pending before the High Court .....

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