2002 (5) TMI 56

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..... s the judgment of the High Court was challenged by the Revenue belatedly and the special leave petition was dismissed. In an unconnected appeal to this Court, the issue that was raised was identical to the issue raised before the High Court in this appeal and this Court reversed the view taken by the High Court. It is submitted by learned Counsel for the respondent (Revenue) that, therefore, we sh .....

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..... e writ petitions. That judgment can have no application to the facts of the case before us, which facts we have already indicated. 3. Equally, there is no substance in the contention that we should not interfere under Article 136. The judgment of the High Court having become final, the assessee is entitled to a refund of excise duty ordered thereby, such refund to be considered by the authorities .....

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