TMI Blog2015 (1) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... ly no justification for calling upon the petitioners to pay the sum and which they otherwise are entitled to take credit of. In these circumstances and in the facts peculiar to the petitioners, so also without creating any precedent for future cases - Decided in favour of assessee. - Writ Petition No. 7247 of 2014 - - - Dated:- 4-8-2014 - S.C. Dharmadhikari and B.P. Colabawalla, JJ. Shri P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods cleared in the month of December 2010; and (iii) not to insist on payment of ₹ 81,60,000.00 once again with or without interest. 2. Ordinarily, we would have thought that parties like the petitioners should not be compelled to approach this Court for a request which is innocuous and in the facts of this case as it can be. The petitioners are engaged, inter alia, in the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in full. However, they were required to approach the authorities for the purposes of making a correction and which is contained in the letter of the petitioners at Annexure-E. This letter had to be addressed because it was brought to the notice of the petitioners that though they claim to have paid the amounts in cash and taken as credit in personal ledger account and utilized for payment of cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the wrong code. The petitioners point out that there is no reason for refusing such a request because the matter does not require any adjudication or a decision. It is only a correction and which could have been permitted in the given facts and circumstances and without creating a precedent if that was the apprehension. 4. When this matter was placed before us, we called upon Shri Bhate appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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