IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No 12785 of 2000 WITH SPECIAL CIVIL APPLICATION NO 12788 of 2000 WITH SPECIAL CIVIL APPLICATION NO 12790 of 2000 WITH SPECIAL CIVIL APPLICATION NO 12791 of 2000 For Approval and Signature: Hon'ble MR.JUSTICE B.C.PATEL and Hon'ble MR.JUSTICE RAVI R. TRIPATHI ============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements? 2. To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement? 4. Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder? 5. Whether it is to be circulated to the Civil Judge? : NO -------------------------------------------------------------- M/S DEAR IMPEX (SCA 12785/2000) M/S BFL EXPORTS (SCA 12788/2000) M/S BANNER INTERNATIONAL (SCA 12790/2000) M/S. BALAJI FILAMENTS LTD (SCA 12791/2000) Versus UNION OF INDIA -------------------------------------------------------------- Appearance: MR PR NANAVATI for Petitioner MR M.R. SHAH for respondents. -------------------------------------------------------------- CORAM : MR.JUSTICE B.C.PATEL and MR.JUSTICE RAVI R. TRIPATHI Date of decision: 18/12/2000 COMMON ORAL JUDGEMENT (Per : Mr. Justice B.C. Patel) At the request of learned counsel for the parties, these petitions are heard simultaneously and are disposed of by this common judgment. Rule. Mr. M.R. Shah, learned counsel appears in each petition and waives service of Rule. These petitions pertain to refund/rebate. We are not required to examine the matters in detail as learned counsel Mr. Shah for the respondents has fairly stated that the applications with regard to refund/rebate will be disposed of in accordance with law and guidelines prescribed, within a period of two months from the receipt of the writ. Mr. Nanavati, learned advocate appearing for the petitioners has submitted that petitioner should be awarded interest on refund amount. When it is stated that the applications shall be disposed of in accordance with law, if the petitioners are entitled to get interest, then they must get the benefit. With these directions, these petitions are disposed of. Rule is made absolute in each petition accordingly. No order as to costs. ( B.C. PATEL, J. ) csm./ (RAVI R TRIPATHI, J.)