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2023 (12) TMI 131 - SCH - CustomsCorrectness of remanding the matter - absence of there being any stay of the impugned order of the High Court - Refund claim - Benefit of concessional rate of duty - HELD THAT - It is found that the question as to whether the order of remand was justified or not has been rendered otiose. Therefore, this Special Leave Petition is disposed off on the basis that the order of remand has been given effect to reserving all contentions on both sides to be agitated on merits, in the event any of the parties is unsuccessful before the appropriate forum. It is needless to observe that the disposal in the instant case is solely on the basis that there was no stay of the order of remand and the said order has been given effect to during the pendency of the Special Leave Petition before this Court. Application disposed off.
Issues Involved: Delay condonation, effect of order of remand, disposal of Special Leave Petition
Delay Condonation: The Supreme Court condoned the delay in the case. Both the petitioners and the respondent jointly submitted that in the absence of a stay on the impugned order of the High Court, the order of remand had been given effect to. The Revenue, aggrieved by this order, had appealed to the Tribunal and subsequently planned to appeal to the High Court. The Court found that the question of whether the order of remand was justified had become irrelevant due to the order being given effect to. The Special Leave Petition was disposed of with the understanding that all arguments could be raised on merits by either party in the appropriate forum if unsuccessful. Effect of Order of Remand: The Court emphasized that the disposal of the case was based on the absence of a stay on the order of remand and the fact that the order had been implemented during the pendency of the Special Leave Petition before the Court. This clarification was made to highlight the specific grounds on which the decision was made. Disposal of Special Leave Petition: The Court concluded that the Special Leave Petition was disposed of due to the lack of a stay on the order of remand and its implementation. It was noted that any pending applications would be resolved accordingly.
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