https://www.taxtmi.com/caselaws?id=781246 Non-refunding of amounts was not directed because the Petitioners' appeal was already pending before the Tribunal, so there was no basis to order restoration or revival. The parties, including the Petitioners, were required to mention the matters before the Tribunal so that they could be taken up and decided on merits after the Tribunal took cognisance of the Supreme Court's order in the review petition. The petition was disposed of on that basis. en-us Fri, 07 Nov 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781246 Non-refunding of amounts was not directed because the Petitioners' appeal was already pending before the Tribunal, so there was no basis to order restoration or revival. The parties, including the Petitioners, were required to mention the matters before the Tribunal so that they could be taken up and decided on merits after the Tribunal took cognisance of the Supreme Court's order in the review petition. The petition was disposed of on that basis. Case-Laws Customs Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781246