1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION jmi WRIT PETITION NO. 883 OF 2010. Union of India, through the Commissioner of Customs (Import), Mumbai. ..Petitioner. v/s. M/s. Era Infra Engineering Ltd. & Anr. ..Respondents. .... Mr. Pradeep S. Jetly, for Petitioner. Mr. M.H. Patil, a/w. Ms. A. Hindergi, for Respondents. .... CORAM : V. C. DAGA & S.J. KATHAWALLA, JJ. DATE : 14TH JUNE 2010. P.C. Perused Petition. Rule returnable forthwith. 2. Heard Learned Counsel for the Petitioner and the Learned Counsel appearing for the Respondents. 3. The issue raised in this petition is squarely covered by the judgment of this Court in the case of Union of India v/s. Valecha Engineering Ltd. & Anr., 2010 (249) E.L.T. 167. 4. The Learned Counsel for the Respondents does not dispute this legal issue. However, he submits that the judgment in Valecha Engineering Ltd. (supra) is the subject matter of 2 challenge before the Hon’ble Supreme Court. However, the effect and operation of the said judgment has not been stayed by the Apex Court. 5. In the above view of the matter, the judgment of this Court in Valecha Engineering Ltd. is still holding the field. This judgment has been followed by this Court in number of cases, hence it binds this Court. 6. On the above backdrop, the contention raised by the Petitioner needs acceptance. We, in the facts and circumstances of this case, set aside that part of the order to the extent it directs the revenue to refund the amount already deposited by Respondent No.1. To this extent, the impugned order is quashed and set aside for the reasons recorded in the case of M/s. Valecha Engineering Ltd. (supra). 7. In the result, Writ Petition is disposed of and rule is made absolute in terms of prayer clause (b), with no order as to costs. [ S.J.KATHAWALLA, J. ] [V. C. DAGA, J. ]