2010 (9) TMI 387

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....Counsel, for the Respondent. [Order]. - P.C. : Heard learned counsel for the rival parties. Perused petition. 2. This petition is filed under Article 226 of the Constitution of India by the petitioner to seek refund of amount in the sum of Rs. 2,45,02,687/- as ordered by the Settlement Commission vide its order dated 25th February, 2010. The petitioner was required to approach this Court....

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...., forgetting that it is a statutory adjudicatory body established to bring about settlement of disputes bestowed with judicial powers. The practice of entering into correspondence with the Commission is unknown to law. We have our own doubts whether the Revenue is seriously trying to get the order rectified by adopting this unpalatable process. It is nothing but delaying tactics to avoid complianc....

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....ilure on the part of Revenue to pay the refund amount to the petitioner well within reasonable time, the grant of request for adjournment would cause substantial prejudice to the petitioner which cannot be compensated in terms of money. 5. In the aforesaid view of the matter, in order to do justice between the parties and to avoid prejudice to either of the parties, we direct the Revenue to....