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TMI Blog2021 (3) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... :- The main matter came to be disposed of by a Coordinate Bench in M/S. PETRONET LNG LIMITED VERSUS ASSISTANT COMMISSIONER OF CUSTOMS CUSTOMS DIVISION [ 2020 (1) TMI 176 - GUJARAT HIGH COURT ] where it was held that the petitioner is entitled to receive refund as per his claim contained in his application dated 8.8.2015 in accordance with law and the same shall be granted to the petitioner within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to pass any other and further orders as may be deemed fit, in the facts and circumstance of this case. 2. The main matter i.e. Special Civil Application No.5190 of 2019 came to be disposed of by a Coordinate Bench vide the judgment and order dated 26.12.2019, wherein in paragraph 23, the following has been observed : 23. As a result of the aforesaid discussion, we hold that the petitioner is ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, it is pointed out that the judgment rendered by this Court in the main matter was carried by the Revenue to the Supreme Court by filing the Special Leave to Appeal No.9298 of 2020. 5. The Supreme Court vide order dated 12.01.2021 granted leave and has admitted the appeal. The Supreme Court has stayed the operation of the judgment of this Court rendered in the Special Civil Application No.51 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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