TORRENT PHARMACEUTICALS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule returnable forthwith. Learned advocate Mr.P.Y.Divyeshvar waives service of notice of rule for respondent no.2 and learned advocate Mr.Utkarsh Sharma waives service of notice of rule for respondent no.4.

(2.) Heard learned advocate Mr.Anand Nainawati for the petitioner, learned advocate Mr.P.Y.Dvyeshvar for respondent no.2 and learned advocate Mr.Utkarsh Sharma for respondent no.4.

(3.) These petitions are filed arising out the order passed by the Commissioner (Appeals) dtd. 7/3/2019 in Appeal Nos.207 and 208/2018-19, whereby the Commissioner (Appeals) allowed the appeals filed by the department setting aside the orders sanctioning the refund for the months of July, 2017 and August, 2017 by the adjudicating authority. Special Civil Application Nos.17988 and 17989 of 2019 are filed against the common order dtd. 7/3/2019 passed by the Commissioner (Appeals) in Appeal Nos.207 and 208/2018-19. Special Civil Application No.18874 of 2021 and Special Civil Application No.6600 of 2022 are filed challenging the show cause notice dtd. 2/12/2021 and the common order in original dtd. 16/2/2021, which were issued and passed for giving effect to the order passed by the Commissioner (Appeals) fore recovery of the refund sanctioned and paid to the petitioner for the month of July, 2017 and August, 2017 by the adjudicating authority.