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The common grievance in the petitions is the non-entertainment or non-adjudication of refund applications due to pending appeals before the Supreme Court. Judgment Details: The petitioners claim entitlement to special additional duty refund based on a previous court decision. They argue that similarly situated assessees have had their refund applications entertained and decided upon by the court. The court notes that the petitioners should not be denied the same benefit solely because they were not parties to the previous applications. The court directs the concerned respondents to accept and adjudicate the refund applications on their merits promptly. The court emphasizes that it has not made any determination on whether the petitioners are entitled to the refund claimed. The decision is based on the need for compliance with previous court orders and to avoid further litigation expenses for both petitioners and the revenue department. The court concludes by directing the concerned respondents to handle similar cases of refund applications in a similar manner, without requiring individual orders from the court. The judgment aims to streamline the process and ensure fair treatment for all similarly situated assessees claiming special additional duty refunds.
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