mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1526 OF 2009 C.K.P. Mandal ..Petitioner Vs. The Assistant Commissioner of Service Tax & Ors. ..Respondents Ms. Aarti Sathe with Mr. S.S. Phadkar i/b. Kranti Sathe, for the Petitioner. Mr. R.V. Desai, Senior Advocate with Mr. R.B. Pardeshi, for the Respondents. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATED : 23RD SEPTEMBER , 2009 P.C. Rule. Heard forthwith. 2. The petitioners have approached this Court contending that though this Court in Central Excise Appeal No.76 of 2006 by order dated 25th April, 2006 in Appeal preferred by the petitioners allowed the appeal and set aside the order of the Appellate Tribunal dated 3rd November, 2004 which had allowed the appeal preferred by the Revenue and held that refund was not allowable. No refund has been ordered so far. These refunds are for the period 1997 to 2002. 3. On behalf of the respondents no reply has been filed. Learned Counsel has placed on record a list of dates. From the list of dates we find that after the order of the Commissioner (Appeals) which had held in favour of the petitioners herein as there was no stay granted by the learned Tribunal the concerned Officer proceeded to consider the claim for refund and by order dated 28th September, 2004 in so far as the refund claim for Rs.47,029/- credited the same to the Consumer Welfare Fund and in respect of the other claim in a sum of Rs.71,759/- rejected the same as time barred. It appears that when the appeal came up for hearing and was being heard before this Court this fact was not brought to the attention of this Court consequent to which the order of 25th April, 2006 came to be passed allowing the appeal by the petitioners herein for refund of the said amount. 4. After hearing the parties, in our opinion, the ends of justice would be met and more so to give compliance of the order dated 25th April, 2006 by passing the following order:- (i) The two orders dated 28th September, 2004 in respect of refund of Rs.47,029/- and the other refund claim of Rs.71,759/- are set aside. (ii) The Respondents are directed to give hearing to the petitioner and thereafter to pass orders on the applications for refund in respect of the said two amounts. (iii) The entire exercise be completed within a period of three months from today. (iv) The petitioners to appear before the respondent No.1 on 7th October, 2009. The respondent No.1 thereafter shall proceed according to law. (v) Rule made absolute accordingly. No order as to costs. (D.G. KARNIK,J.) (F.I. REBELLO,J.)