(1.) This Writ Petition has been filed by the petitioner to direct the respondents to refund the amount of Rs.88,44,510/- paid by the petitioner during the pendency of its appeal before the Hon'ble Supreme Court in C.A.Nos.3558 and 3559 of 2000 along with interest at 12% per annum from 31.03.2005 (i.e. date of Supreme Court Judgment) till the date of payment.
(2.) The said appeal was filed against Final Order Nos.203-205 dated 07.02.2005 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Chennai [CEGAT for brevity]. CEGAT which is now called as the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) had partly allowed and partly dismissed the petitioner's appeals vide the aforesaid common order.
(3.) The aforesaid amount of Rs.88,44,510/- was paid by the petitioner on 21.03.2001 "under protest" pending disposal of the above appeals before the Hon'ble Supreme Court in C.A.Nos.3558 and 3559 of 2000 as the Hon'ble Supreme Court had merely ordered notice on the respondents while admitting the appeal on 17.07.2000. The stay petition filed by the petitioner against Final Order Nos. 203-205 dated 07.02.2005 of the CEGAT was also dismissed on 6.11.2000.