Interim refund of disputed tax cannot be ordered absent special circumstances; voluntary payment and petitioner-side error weighed against relief.

Interim payment of a disputed tax or duty refund should not be directed before final disposal of the writ petition unless special circumstances justify extraordinary relief. The Court considered the petitioner's size, asserted need for funds, possible hardship, and the fact that the excise payment had been made voluntarily on the petitioner's own returns, with the alleged mistake attributable to the petitioner. It therefore vacated the direction requiring deposit of the amount and withdrawal against a bank guarantee, and rejected the request for immediate payment pending the writ petition. The Court noted that expeditious hearing could be sought before the single Judge if warranted.

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Issues: Whether interim payment of the disputed refund amount could be directed pending disposal of the writ petition.

Analysis: The Court held that interim protection by way of immediate payment should not be granted in the absence of special circumstances. It considered the size of the petitioner, the need for funds, possible hardship, and the fact that the excise payment had been voluntarily made on the petitioner's own returns, with any mistake lying on the petitioner's side. The Court also noted that expeditious hearing of the writ petition could be sought before the single Judge if warranted.

Conclusion: The direction requiring deposit of the amount and permitting withdrawal on furnishing a bank guarantee was vacated, and the application for immediate payment pending the writ petition was rejected.

Ratio Decidendi: Interim payment of a disputed tax or duty refund should not be ordered before final disposal of the writ petition unless special circumstances justify such extraordinary relief.

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