2020 (8) TMI 282

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....CW No. 42 of 2020 in CWP No. 34205 of 2019, RA-CW No. 37 of 2020 in CWP No. 31524 of 2019, RA-CW No. 45 of 2020 in CWP No. 34066 of 2019 And RA-CW No. 48 of 2020 in CWP No. 33427 of 2019 Mr. Justice Jaswant Singh And Mr. Justice Sant Parkash For the Applicant : Mr. Sourabh Goel, Sr. Standing Counsel, CBIC For the Respondent(s)/UOI : (in all cases) ORDER JASWANT SINGH, J. (ORAL) [....

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....mit the petitioner to file Form 'TRAN-1' by the extended date. [3] Counsel for the applicant heard. [4] Counsel for the applicant-respondent(s) / UOI concedes that the earlier Review Application moved by the UOI stands dismissed by this Court, vide judgment dated 29.11.2019, passed in RA-CW No. 479 of 2019 in CWP No. 4648 of 2019, titled "M/s. Ajay Hardware Industries Pvt. Ltd., 551-....

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....its judgment dated 04.11.2019 (A-1), itself has been taken up in review, and while issuing notice, the execution / implementations of the directions have been stayed by the Gujarat High Court. After hearing counsel for the applicant-UOI in detail, and perusing the record, we find no ground to review our judgment dated 04.11.2019 (A-1) for the reasons that:- (i) there is an effort....

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....ot be ruled out. Various reasons assigned by Petitioners seem to be plausible and we find ourselves in consonance with the argument of Petitioners that unutilized credit arising on account of duty/tax paid under erstwhile Acts is vested right which cannot be taken away on procedural or technical grounds. The Petitioners who were registered under Central Excise Act or VAT Act must be filing their r....