2025 (12) TMI 556

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....he Petitioner(s): Mr. K. Parameshwar, Sr. Adv., Mr. Aakash Bajaj, Adv. Mr. Rahul Dhanuka, Adv., Ms. Prerona Banerjee, Adv., M/s Khaitan & Co., AOR. For the Respondent(s): Mr. Raghavendra P Shankar, ASG, Mr. V. C. Bharathi, Adv., Mr. Gurmeet Singh Makker, Adv., Mr. Udit Dedhiya, Adv., Mr. Digvijay Dam, Adv. ORDER 1. It appears from the materials on record that the petitioner herein M/s. El....

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....Order of the Hon'ble High Court. Thus, we find that the facts of this case are similar to the case of Ranbaxy Laboratories Ltd. (supra). 16. In these circumstances, we direct the ld. Refund sanctioning authority to pay the interest on the refund sanctioned to the appellant on 06th January, 2025, which is after three months from the date of filing of the said refund claims i.e., 05th J....

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....he matter came up for hearing before the High Court a preliminary objection was raised on behalf of the petitioner herein as regards the very maintainability of the appeal on the ground that in the absence of the appeal being admitted on any substantial question of law, the impugned order could not have been passed. 6. Mr. K. Parameshwar, the learned senior counsel appearing for the petitioner,....

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.... that the High Court should have followed was to look into the substantial questions of law, convince itself, frame the same and thereafter could have passed the impugned order. 9. Be that as it may, the High Court shall take up the appeal filed by the revenue and look into the substantial questions of law as suggested by the Revenue. 10. If the High Court finds any merit and admits the appe....