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    <description>The court declined the petitioner&#039;s request for a refund of Rs.2.5 Crores during the pendency of the case, stating the issue of coercion was difficult to determine at the interim stage. The court emphasized that the deposit would be subject to the final outcome of the petition challenging the notification&#039;s phrase &quot;used in the manufacture of excisable goods.&quot;</description>
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      <description>The court declined the petitioner&#039;s request for a refund of Rs.2.5 Crores during the pendency of the case, stating the issue of coercion was difficult to determine at the interim stage. The court emphasized that the deposit would be subject to the final outcome of the petition challenging the notification&#039;s phrase &quot;used in the manufacture of excisable goods.&quot;</description>
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