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Issues: Disposal of the amount deposited by the petitioners after dismissal of the special leave petitions.
Analysis: The amount deposited in compliance with the earlier order had been lying with the Registry after the special leave petitions were dismissed. The Court directed transfer of the aggregate deposited amount along with accrued interest to the office of the CGST and Central Excise Commissionerate and further directed that, after due verification and identification, the amount be disbursed to the petitioners within one week of transfer.
Conclusion: The deposited amount was ordered to be transferred and then released to the petitioners after verification, resulting in relief in favour of the petitioners.
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