2019 (1) TMI 811

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....ATEEK JALAN, JJ. For The Petitioner : Mr. Gajendra Maheshwari, Mr. Angad Ahuja and Ms. Prerna Chopra, Advs For The Respondents : Mr. Anuj Aggarwal, ASC, GNCTD with Mr. Rao Abdul Ahad Khan, Adv. ORDER Issue notice to the respondents. Mr. Anuj Aggarwal, Additional Standing Counsel accepts notice on behalf of the respondents. The petitioner's claim is for refund of the pre-deposit amount of R....

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..... Finacord Chemicals Pvt. Ltd. & Ors., AIR 2015 SC 2752. It is also pointed out that this Court in a recent ruling i.e. MRF Ltd. v. Commissioner of Trade and Taxes & Anr., W.P.(C)No.3118/2018 (decided on 10.08.2018) had applied those principles. Learned counsel for the respondents, who appear on advance notice, does not deny the essential fact that the amounts deposited by the petitioner, were to....