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Taxpayers are eligible to claim refund of excess tax (compensation cess) pad prior to notification dated 30.09.2019 in relation to "Tobacco and manufactured tobacco".

Refund — It is well settled that personal injury or loss of the Advocate was not an essential requirement and only a person acting bona fide and having sufficient interest in the proceeding of PIL will alone have a locus standi and can approach the Court, but not a person for personal gain or private profit or political motive or any oblique consideration. PIL Petition dismissed with cost of Rs. 5000/- holding that that an individual dispute should not be allowed to be converted into a PIL. — Ashish Katiyar Vs. U.O.I. Thru. Revenue Secy. Ministry of Finance New Delhi & Ors [2019] 18 TAXLOK.COM 055 (Allahabad)