(1.) Heard learned counsels for the parties.
(2.) Learned advocate appearing for the petitioners has invited this Court's attention to the prayers made in the memo of petition and submitted that entire controversy revolves around a mistakenly mentioned assessee code number and payment made thereunder and authorities refusal to treat the same to have been paid under correct assessee code, which issue is covered by at least two judgments of the High Courts namely High Court of Gujarat in case of Devang Paper Mills Pvt. Ltd. v. Union of India, reported in 2016 (41) S.T.R. 418 (Guj.) and High Court of Jharkhand in case of Singh Enterprises v. Union of India, reported in 2016 (45) S.T.R. 508 (Jhar.). Hence, the matter was found to be in narrow compass. Therefore, same was taken up for final hearing with the consent of counsels for the parties.
(3.) Hence, Rule. Ms. Avani Mehta, learned ASG waives service of notice of Rule on behalf of respondent Nos. 2 to 5. By consent, Rule is fixed forthwith.