1 IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION WRIT WRIT WRIT PETITION NO. 3586 OF 1988 PETITION NO. 3586 OF 1988 PETITION NO. 3586 OF 1988 M/s M/s M/s Nav Bharat Traders Nav Bharat Traders Nav Bharat Traders ...... Petitioner Petitioner Petitioner vs vs vs Union Union Union of India & ors .. of India & ors .. of India & ors .. Respondents Respondents Respondents None None None for for for Petitioner Petitioner Petitioner Mr.P.S.Jetley Mr.P.S.Jetley Mr.P.S.Jetley with Mr.R.C.Master with Mr.R.C.Master with Mr.R.C.Master i/b i/b i/b Mr.H.P.Chaturvedi Mr.H.P.Chaturvedi Mr.H.P.Chaturvedi for Respondents for Respondents for Respondents CORAM CORAM CORAM : S.RADHAKRISHNAN & : S.RADHAKRISHNAN & : S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ JJ JJ DATE DATE DATE : : : 7th June, 2007 7th June, 2007 7th June, 2007 P.C. P.C. P.C. 1.1.1. None appears for the petitioner. Learned None appears for the petitioner. Learned None appears for the petitioner. Learned counsel counsel counsel for the respondent is present. for the respondent is present. for the respondent is present. 2.2.2. PetitIon is dismissed in default. Respondents PetitIon is dismissed in default. Respondents PetitIon is dismissed in default. Respondents are are are at liberty to recover the amount from the at liberty to recover the amount from the at liberty to recover the amount from the petitioner petitioner petitioner along with interest at 18 % p.a. from along with interest at 18 % p.a. from along with interest at 18 % p.a. from the the the date of the refund with costs quantified at date of the refund with costs quantified at date of the refund with costs quantified at Rs.5,000/-. Rs.5,000/-. Rs.5,000/-. Even otherwise learned counsel for the Even otherwise learned counsel for the Even otherwise learned counsel for the respondents respondents respondents submits that the issue is squarely submits that the issue is squarely submits that the issue is squarely covered covered covered against the petitioner in view of the against the petitioner in view of the against the petitioner in view of the judgment judgment judgment of this Court in Elkays International vs of this Court in Elkays International vs of this Court in Elkays International vs Union Union Union of India 2004 (178) E.L.T. 95 (Bom). of India 2004 (178) E.L.T. 95 (Bom). of India 2004 (178) E.L.T. 95 (Bom). (V.C.Daga, (V.C.Daga, (V.C.Daga, J J J (Dr.S.Radhakrishnan, (Dr.S.Radhakrishnan, (Dr.S.Radhakrishnan, J) J) J) 2