https://www.taxtmi.com/caselaws?id=73639 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. en-us Thu, 04 Feb 1988 00:00:00 +0530 Thu, 02 Jun 2011 15:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73639 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. Case-Laws Central Excise Thu, 04 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73639