1992 (4) TMI 47

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..... ide the order dated 23-1-19 .84, quash the same and consequentially direct the respondents to refund the amount of Rs. 2,13,107.13 being the amount said to have been paid under a mistake by the petitioner to the respondents as if it was excise duty. 2. Though the petitioner has impleaded the Union of India as the first respondent the order that is sought to be quashed as the offending order is .....

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..... e (S. Govindasamy, J.) in W.P. No. 9346/83. In my order dated 25-11-1991 in W.P. Nos. 10775 to 10777/83I have ordered as hereunder: "9. In the above circumstances without entering into an adjudication of the merits and the claim for refund made by the petitioner or the legality or correctness of the stand taken by the respondents to deny the same, the impugned orders are hereby quashed to facili .....

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..... to the extent indicated above, but in the Circumstances, there will be no order as to costs." I am of the view that the ratio of the decision squarely applies to this case also and what is required to be done is to quash the impugned order with liberty to the petitioner, if so advised, to move the authorities. Consequently, the impugned order is quashed to facilitate the concerned and competent .....

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