1992 (2) TMI 249

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....amanian, DR, for the Respondent. [Order per : S. Kalyanam, Member, (J)]. - This is an application for waiver of pre-deposit of Rs. 2.16 lakhs which amount was granted to the petitioners by way of refund in terms of Notification Nos. 55/75 and 80/80. 2. Shri Menon, the learned Counsel for the petitioners submitted that initially refund was granted by the Assistant Collector by his ord....

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....rder of refund has been passed, the authorities exercising quasi-judicial jurisdiction cannot reopen the matter. He has further submitted that the High Court of Kerala by its order dated 28th February 1991 had directed the Department to refund the amount to the petitioners on the petitioners executing a bond and accordingly, the amount was refunded to the petitioners. He has submitted that it woul....

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....that the bond executed by the petitioners pursuant to the High Court's order will continue to remain in force. 5. The appeal being a special Bench appeal, the papers are directed to be transmitted to the Registry, CEGAT, New Delhi. Sd/- (S. Kalyanam) Member (J)  6. [Order per : V.P. Gulati, Member (T)]. - I agree with my learned Brother. I would like to add that the petiti....