2020 (7) TMI 637

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..... JUSTICE ACHINTYA MALLA BUJOR BARUA Advocate for the Petitioner : Mr. B Sharma Advocate for the Respondent : Asstt.S.G.I. JUDGMENT & ORDER (ORAL) Heard Mr. Laxmikumaran, learned senior counsel assisted by Mr. A. Bhattacharjee and Ms. S. Laxmikumaran, learned counsel for the petitioner and Mr. SC Keyal, learned ASGI for the respondent authorities. 2. Without going into the details of the fact....

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....excise duty refund up to 34% stood interfered. On a further appeal being carried by the Revenue Department before the Supreme Court, the judgment dated 22.04.2020 was passed in a series of appeals, which also included the appeal against the order of the Division Bench of this Court. The Supreme Court while interfering with the judgments of the High Courts in its judgment and order dated 22.04.2020....

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....itioner on the same claim but in respect of other assessment years. Mr. SC Keyal, learned ASGI submits that the application dated 27.05.2008 had already been considered by the department and rejected. Mr. Laxmikumaran, learned senior counsel for the petitioner on the other hand states that against such order of rejection, an appeal is pending before the appropriate appellate Tribunal. But it is al....

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....on on the said applications of the petitioner. 5. Mr. SC Keyal, learned ASGI fairly submits that the applications of the petitioner do require a consideration as clarified by the Supreme Court in its judgment dated 22.04.2020 and further that the respondent authorities at present do not have any intention to encash the bank guarantee without giving a due consideration to the said applications of ....