2016 (5) TMI 1075

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....ated:- 4-5-2016<br>W.P.No.17236 of 2016 - -<br>Central Excise<br>Mrs. Justice Dr.S.VIMALA For the Petitioner : Mr.K.Magesh For the Respondent : Mr.V.Sundareswaran, Standing Panel Counsel ORDER Mr.V.Sundareswaran, the learned Standing Panel Counsel takes notice on behalf of the respondents. With the consent of both the parties, the writ petition itself is taken up for final disposal. ....

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....ns with the respondents. It is the further case of the petitioner that they imported units of Kubota Agricultural Tractor, Kubota Herbicide Applicator, Kubota Rice Transplanter, Kubota Rotary Tiller KRM180D etc. and paid all applicable import duties (basic Customs duty, Additional duty of customs and 4% Special Additional Duty of Customs) on the said goods. 4. Subsequently, they sold the goods ....

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.... and Service Tax Appellate Tribunal, the first respondent herein. Since the said appeal has not been disposed of so far, the petitioner is before this Court. 8. The contention of the learned counsel for the petitioner is that the petitioner is put to financial hardship and because of the competitive market, the non-grant of refund would affect the business of the petitioner and therefore there ....