UTKAL LUMBERS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE . The learned counsel, Ms. Vaibhavi D. Nanavati waives service of notice of rule on behalf of respondents Nos. 2 and 3 in all the petitions. In view of the controversy involved, it is not necessary to serve formal notice of rule on respondent No. 1, Union of India. The petitions are taken up for final disposal at this stage. The facts as arising in Special Civil Application No. 5057 of 2012 may be noticed since essential facts are common in all petitions:

(2.) SUCH judgment of this court has been challenged by the Revenue before the Supreme Court. On November 24, 2011, in the Revenue's appeals, the Supreme Court passed the following order:

(3.) IT is the case of the petitioner that the refund claim was based on payment of special additional duty which was to be refunded upon payment of sales tax/VAT. The case of the petitioner is clearly covered by the judgment of this court dated July 7, 2011 passed in Tax Appeal No. 86 of 2011 and connected appeals (Commissioner of Customs v. Variety Lumbers P. Ltd. : [2013] 19 GSTR 287 (Guj)). It is also the case of the petitioner that the Customs Department, at one stage, called upon the petitioner to furnish bank guarantee of 100 per cent. of the refund claimed in view of the interim arrangement made by the Supreme Court in its order dated November 24, 2011. The petitioner, accordingly, also furnished such bank guarantee. However, subsequently such bank guarantee was returned.