2016 (8) TMI 1598

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....d 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 Agro Chemical Ltd. and another versus State....

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....se, 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 regulatory fee for purpose of ensuring that rectified spirit ....

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....ith 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 following reasons contained therein, we allow this writ petition and impugned n....