9911796707
TMI Blog2013 (7) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned respondents or if entertained, they are not adjudicated upon and finally decided and disposed of solely on the ground that against the decision of this Court in Tax Appeal No. 86/2011 [2014 (302) E.L.T. 519 (Guj.)] and allied matters with respect to other similarly situated assessees, appeals are pending before the Hon'ble Supreme Court. 3. The case of the respective petitioners is that in view of the decision of this Court in Tax Appeal No. 86/2011 and allied matters, the respective petitioners are entitled to refund of special additional duty and at any rate their refund applications should be considered on merits. It is the case on behalf of the respective petitioners that with respect to some other assessees, the Divisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive petitioners pleaded in the respective petitions and the order passed by the Division Bench of this Court dated 25-9-2012 in Special Civil Application No. 5057/2012 and allied matters, we are of the opinion that the present Special Civil Applications can be disposed of by issuing the directions as the issue in the order passed by the Division Bench of this Court in Special Civil Application No. 5057/2012 are the similar. We are of the opinion that if the case of the respective petitioners are similarly situated, in that case, the concerned respondents were required to comply with the order passed by the Division Bench dated 25-9-2012 in Special Civil Application No. 5057/2012 and ought not to have insisted and ought not to have denied t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund application of the respective petitioners in accordance with law and on its own merits. 6. We are sure that by doing so, the Department would be conscious of the decision passed by this Court dated 7-7-2011 in Tax Appeal No. 86/2011 and allied matters and the interim order passed by the Hon'ble Supreme Court challenging the decision of this Court dated 7-7-2011 passed in aforesaid Tax Appeals. 7. All these petitions stand disposed of accordingly. Before parting with the present petitions, it is observed that in case of other similarly situated assessees, who are claiming the refund of special additional duty like the petitioners and who have not come before the Court, to avoid any further litigation and the expenditure ..... X X X X Extracts X X X X X X X X Extracts X X X X
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