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2016 (2) TMI 23 - GUJARAT HIGH COURT

2016 (2) TMI 23 - GUJARAT HIGH COURT - TMI - 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 against the judgment of the Tribunal, the Commissioner cannot indirectly ensure such stay by refusing to process and decide the appeals of the petitioners. This is precisely what the Commissioner has done i .....

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ADVOCATES FOR THE RESPONDENT : MR YN RAVANI, 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 the judgment of the Tribunal is pending before the High Court. Though no written instructions are issued by the Commissioner, it appears undisputed that the Commissioner has decided to keep the appeal of the .....

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refused to grant stay against the judgment of 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 before the Commissioner. These appeals are kept by the Commissioner in 'Call Book' on the ground noted above. 4. In our opinion, when the High Court has refused to grant stay against the judgment .....

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