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    <title>2019 (1) TMI 984 - GUJARAT HIGH COURT</title>
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    <description>Where appeals arise from a common order on identical facts, parity of treatment must be maintained, and a technical objection cannot defeat substantive relief when a connected Bench has already granted the same benefit on the same issue. The connected matters had recognised refund of special additional duty on goods sold as such and remanded only to determine the eligible quantum, so the appellant was entitled to the same relief. The impugned order was set aside and the matter restored for fresh determination limited to the refund claim on such sales.</description>
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      <description>Where appeals arise from a common order on identical facts, parity of treatment must be maintained, and a technical objection cannot defeat substantive relief when a connected Bench has already granted the same benefit on the same issue. The connected matters had recognised refund of special additional duty on goods sold as such and remanded only to determine the eligible quantum, so the appellant was entitled to the same relief. The impugned order was set aside and the matter restored for fresh determination limited to the refund claim on such sales.</description>
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      <pubDate>Wed, 12 Dec 2018 00:00:00 +0530</pubDate>
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