TMI Blog2008 (3) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... s cannot claim refund on the basis of the decision rendered in the case of another assessee – matter in appellants has attained finality - refund can’t be granted unless the final order of the SC in the appellant’s own case is modified - E/EDM 106/2005 and 56/2005 - A/396/KOL/2008 - Dated:- 25-3-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Shri S.K. Roychow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Goodyear India Ltd . The appellants have filed the impugned refund claim following the decision in the case of Goodyear India Ltd. (cited supra). The authorities below have rejected the claim of the appellants. The Lower Appellate Authority has inter alia observed that the appellants cannot claim refund on the basis of the decision rendered in the case of another assessee as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Supreme Court's decision in the case of Mafatlal Industries Ltd. (cited supra) is also very appropriate in this case as the appellants were not a party before the Hon'ble Supreme Court in the case of Goodyear India Ltd. (cited supra). As such, we are of the view that the appeal filed by the appellants cannot be allowed nor any refund granted unless the final order of the Hon'ble Su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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