TMI Blog2002 (6) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness. Such deprivation is bound to cause substantial prejudice to it. Petitioner, therefore, is justified in claiming interest for delayed payments - 62 of 2002 - - - Dated:- 10-6-2002 - V.C. Daga and P.V. Hardas, JJ. S/Shri A.N.S. Nadkarni with H.D. Naik, Advocates, for the Petitioner. Shri J.S. Vaz, Addl. Central Govt. Standing Counsel, for the Respondent. [Order per: V.C. Dag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner made representation to the Department; wherein the petitioner requested the respondent no. 2 to refund the excess amount which was paid by the petitioner at the time of provisional assessment. Finding no attempt on the part of respondent no. 2 to refund the excess amount, the petitioner has approached this Court under Article 226 of the Constitution of India and claimed refund with interest th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is still pending for admission. No interim relief has been granted in favour of the respondents. It is thus clear that there is no reason for non-payment, other than pendency of the S.L.P. before the Apex Court. 6. The only question which needs consideration is whether the respondents are justified in refusing to grant refund to the petitioner on the ground that the S.L.P. is pending before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d have moved for urgent hearing of the S.L.P., or ought to have obtained interim relief expeditiously. Mere pendency of the S.L.P. for admission cannot be used as a ground to deprive or postpone the benefits of the order of the CEGAT. 8. It is not in dispute that the petitioner is a commercial establishment. The petitioner is deprived of its liquidity in trade, commerce and business. Such depr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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