2016 (8) TMI 1598

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....espondent :- C.S.C. ORDER 1. Heard Shri Nikhil Agarwal, learned counsel for petitioner and learned standing counsel for respondents. 2. This matter relates to demand of export pass fee on denatured spirit or specially denatured spirit. 3. Learned counsel for parties at outset stated that this issue has already been considered and decided by a Division Bench of this Court in M/s Bindal ....

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....2nd Vam Organic case (Supra). 18. In present case, it is not case of respondents that regulatory fee is being charged for ensuring that rectified spirit is not diverted and used for human consumption. Respondents are demanding export pass fee merely for transportation of denatured and specially denatured spirit from U.P to West Bengal. In our opinion, this can surely not be called a regul....

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....h State Government shall be returned to it within two months along with interest at 10 per cent per annum from date of deposit/realization to date of refund." 4. We are also informed that this judgment has attained finality after dismissal of Special Leave to Appeal (Civil) No.11341 of 2004 by the Apex Court vide judgment & order dated 16.7.2004. 5. In view of aforesaid decision and followin....