Transitional Credit — Present Review Application under Order XLVII Rule 1 of the Code of Civil Procedure has been filed by the applicants-respondent Nos. 2 & 3, seeking review of the final judgment and order dated 20.12.2019passed by this Court, wherebyrespondents were directed to permit the petitioner to file Form 'TRAN-1' by the extended date. Held that— Merely, because the implementation has been stayed in Review by the Hon'ble Gujarat High Court, in our considered opinion, is no ground to review our judgment, however, in our view, the appropriate remedy for the Revenue would be to approach the Hon'ble Supreme Court by filing an appeal. — Value-One Retail Pvt. Ltd. Vs. Central Board of Indirect Taxes & Customs And Others [2020] 22 TAXLOK.COM 103 (P&H)