Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1998)(62)ECC730
..... in para 19 of the judgment, hon'ble supreme court had held that provisions of section 15 of the limitation act, which are on the same lines as the aforesaid explanation to section 11a, would only be applicable where there is a clear order of injunction ..... that all these facts enumerated in para 2 of this judgment shows that high court of karnataka had given an order which was exactly on the same lines as the order given ..... this amount was refunded by the letter of the assistant collector dated 15.4.88 by taking an undertaking under: the amount now refunded will be paid to the department on demand in case the appeal ..... had approached the hon'ble aphc for modification of these orders so that duties could ..... name of national interest, were secured by this arrangement in another manner-certain sums, earlier held by banks, were now held by government and ..... relief on the ground that something extra-legal had been done, the remedy, ..... or preceding proceedings.21.1.1 i find that as there is no estoppel on either side in taxation matters, therefore merely because duties were paid under 19(iii) from 1977 does not take away the right of appellants to seek a change in 1981. ..... by the suspension of the ..... the petitioner in reply contended since the special leave petition before this court was dismissed in limine without ..... section 11b was necessary, and this is exactly what happened because the department returned part of the said amounts without their claiming any refund under section 11b without proforma etc .....
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