TMI Blog2020 (10) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... JAB AND HARYANA HIGH COURT] where it was held that Merely, because the implementation has been stayed in Review by the Hon'ble Gujarat High Court, in our considered opinion, is no ground to review our judgment, however, in our view, the appropriate remedy for the Revenue would be to approach the Hon'ble Supreme Court by filing an appeal. Review application dismissed. - RA-CW No. 44 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39; by the extended date. [2] Counsel for the applicant heard. [3] Counsel for the applicant-respondent No. 4 concedes that the earlier Review Application moved by the UOI stands dismissed by this Court, vide judgment dated 29.11.2019 , passed in RA-CW No. 479 of 2019 in CWP No. 4648 of 2019 , titled M/s. Ajay Hardware Industries Pvt. Ltd., 551-554, Khandsa Road, Near Khandsa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1), itself has been taken up in review, and while issuing notice, the execution / implementations of the directions have been stayed by the Gujarat High Court. After hearing counsel for the applicant-UOI in detail, and perusing the record, we find no ground to review our judgment dated 04.11.2019 (A-1) for the reasons that:- (i) there is an effort to re-agitate the matter, which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned by Petitioners seem to be plausible and we find ourselves in consonance with the argument of Petitioners that unutilized credit arising on account of duty/tax paid under erstwhile Acts is vested right which cannot be taken away on procedural or technical grounds. The Petitioners who were registered under Central Excise Act or VAT Act must be filing their returns and it is one of the requiremen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arat High Court, in our considered opinion, is no ground to review our judgment, however, in our view, the appropriate remedy for the Revenue would be to approach the Hon'ble Supreme Court by filing an appeal. Review Application is dismissed. [4] In view of above, present Review Application is hereby dismissed in terms of the said RA-CW No. 479 of 2019 in CWP No. 4648 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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