TMI Blog2020 (10) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... d 11.10.2017, issued by the State of Jharkhand in its Commercial Taxes Department, denying the issuance of Form-'C', to the writ petitioners and as a necessary consequence thereof, held the writ petitioners entitle to refund of the tax deposited by them. Since it was brought to the notice of this Court that pursuant to the Form- C issued in obedience of the interim orders passed by this Court, provisional credit notes had also been issued to the writ petitioners by the review petitioner Oil Company, we made it clear that the provisional credit notes shall be given effect to, and in any case, if the CST has been deposited to the State Exchequer, the respective Oil Companies shall be entitled to claim the refund thereof. There is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LE MR. JUSTICE H.C. MISHRA And HON BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioners : M/s S.D. Sanjay, Sr. Advocate Sweta Kumari Aanya, Advocates For the Respondent-State : Mr. P.A.S. Pati, S.C.-IV For the Respondents : M/s. Kavin Gulati, Sr. Advocate Biren Poddar, Sr. Advocate Sumeet Gadodia, Amrita Sinha, Piyush Podar, Advocates For the Union of India : Mr. Rajiv Sinha, A.S.G.I. ORDER The matter was taken up through Video Conferencing. Learned counsels for the parties had no objection with it and submitted that the audio and video qualities are good. Heard learned counsels for the parties. Since all these review applications arise out of the same Judgement and Order, they have been heard together a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he incorrect facts. 4. The writ petitioners, who were engaged in manufacturing process, mining operations or power generation, were the bulk purchasers of High Speed Diesel for those purposes by way of inter State trade, and were aggrieved by the circular dated 11.10.2017, issued by the State of Jharkhand in its Commercial Taxes Department, denying the issuance of Form-'C', for all the items included in definition of 'goods' given under Section 2(d) of the Central Sales Tax Act. The writ petitioners were aggrieved by the fact that High Speed Diesel which, was one of the items included in the definition of the 'goods' as aforesaid, and accordingly, they were denied the issuance of Form- C by the concerned authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese writ applications, Form-C have been issued to the petitioners and it is an admitted case by the learned counsel for the petitioners that provisional credit notes have also been given to them by the respective oil companies. We make it clear that the provisional credit notes given to the petitioners shall be given effect to, or in any case in which the provisional credit notes have not been given, the required refund shall always be given to the petitioners. If the respective oil companies have made the deposit to the State exchequer, they shall also be entitled to claim the refund thereof. 5. The review petitioners, who were the party respondents in the aforesaid writ applications, are aggrieved with the directions given in parag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used to refund the extra amount of CST deposited by the selling dealer, i.e., Reliance Industries Ltd., to them, for the inter State sale of High Speed Diesel for use in the mining process in the State of Rajasthan. The matter had traveled to the Gujarat High Court in R/Special Civil Application Nos. 15333 of 2019 and 16288 of 2019, wherein by Judgment dated 18.12.2019, it was held by the Gujarat High Court that it was for the purchasers of High Speed Diesel to claim the refund from the concerned authorities and any claim of refund by the selling dealer, i.e., Reliance Industries Ltd., would not be appropriate as the question of unjust enrichment would arise in that case. Placing reliance on this decision, it was submitted by the learned se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposited to the State Exchequer, the respective Oil Companies shall be entitled to claim the refund thereof. 11. It appears that some of the writ petitioners have filed contempt applications in this Court for non-compliance of the Judgment and Order dated 28.8.2019 passed by this Court in the aforesaid writ applications, which have compelled the review petitioners to file these review applications. We make it clear that there is no occasion for review of the Judgment and Order dated 28.8.2019 passed by this Court in W.P.(C) No. 6048 of 2017 and the analogous matters, rather, if the refund of the CST deposited to the State Exchequer in the State of West Bengal is refused by the State authorities of West Bengal, it is open to the writ pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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