SERVICE TAX, DELHI III,
DIVISION-XIV & ANR. ... Respondents
Through: Mr. Sanjeev Narula, Sr. Standing
Counsel with Mr. Abhishek Ghai, Advocate.
WITH ... SERVICE TAX,
DELHI III, DIVISION-XIV & ANR. ... Respondents
Through: Mr. Sanjeev Narula, Sr. Standing
Counsel with Mr. Abhishek Ghai, Advocate
WITH
Dahiya, Advocates.
versus
THE DESIGNATED AUTHORITY & ORS. ..... Respondents
Through: Mr Sanjeev Narula, CGSC with Ms.
Anumita Chandra, Advocate.
W.P.(C) 146/2017 ... August 2017, this Court passed the following order:
―1. Notice. Mr. Sanjeev Narula, learned CGSC, accepts notice
for the Respondents.
2. The issue raised
Through: Mr. Aditya Singla, Senior standing
counsel for R-1.
Mr. Sanjeev Narula, Senior standing counsel with
Mr. Abhishek Ghai, Advocate ... CUSTOMS (IMPORT) ICD,
TUGHLAKABAD, NEW DELHI & ANR ..... Respondents
Through: Mr. Sanjeev Narula, Senior standing
counsel with Mr. Abhishek Ghai, Advocate
versus
THE COMMISSIONER OF CUSTOMS
(EXPORTS) & ORS ..... Respondents
Through : Mr. Sanjeev Narula, Sr. Standing
Counsel and Mr. Abhishek Ghai,
Adv.
CORAM: JUSTICE S.MURALIDHAR ... 4956/2017 which reads as
under:
"1. Notice. Mr. Sanjeev Narula, Senior Standing Counsel accepts
notice. Learned counsel for the Petitioner has placed before
Vidushi Shubham, Advocates.
Versus
COMMISSIONER OF CUSTOMS (GENERAL) ..... Respondent
Through: Mr. Sanjeev Narula, Senior standing
counsel with Mr. Abhishek Ghai, Advocate.
CORAM:
JUSTICE S.MURALIDHAR ... Respondent
CUSAA 20/2017 Page 3 of 6
by Mr. Sanjeev Narula, learned Senior standing counsel. A short affidavit
has been filed by the Respondent
Advocates
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr Sanjeev Narula, CGSC with Mr
Abhishek Ghai, Advocates
CORAM:
JUSTICE S.MURALIDHAR
JUSTICE CHANDER SHEKHAR
Shukla, CGSC
with Mr. Shambhu Chaturvedi, Advocate for R-1.
Mr. Sanjeev Narula, Senior standing counsel with
Mr. Abhishek Ghai, Advocates for R-2.
CORAM ... Submissions of counsel for the Respondents
12. In reply, Mr. Sanjeev Narula, learned Senior standing counsel appearing
for Respondent No. 2, at the outset pointed
Singh,
Advocates.
Versus
COMMISSIONER OF SERVICE TAX, DELHI ..... Respondent
Through: Mr. Sanjeev Narula, CGSC with
Mr. Abhishek Ghai, Advocate.
CORAM:
JUSTICE S.MURALIDHAR
JUSTICE PRATHIBA ... Mittal, learned counsel
for the Appellant Assessee and Mr. Sanjeev Narula, learned counsel for the
Respondent Service Tax Department („Department‟).
4. The background facts
COMMISSIONER OF SERVICE TAX AND
OTHERS & ANR. ..... Respondents
Through: Mr. Sanjeev Narula, Senior Standing
Counsel for Department with
Mr. Abhishek Ghai, Advocate.
CORAM:
JUSTICE ... claim for refund of the excess service
tax paid.
8. Mr. Sanjeev Narula, learned Senior Standing counsel for the Respondents,
on the other hand
