- (1.) These appeals are directed against the judgment of the Gujarat high court allowing the claim of refund of the countervailing duty which according to them was exempted by the notification in question. This claim was resisted by the revenue. After a detailed consideration both of the facts and the questions of law, the High court held that the petitioners before the High court were entitled to get the refund. The plea that the claim was barred by limitation and that the claim should have been made in a suit were repelled by the High court. Since the matter has been pending from 1970, we do not think it necessary to consider the matter in detail and pronounce upon the questions of law in this judgment. The amount involved also is not heavy. The appeals are dismissed without any direction for payment of costs.;