ORDER : 1. Leave granted. 2. In view of the decision of this court in Lohia Machines Ltd v. Union of India 1985 (152) ITR 308 (SC), the assessee-respondent is not entitled to the refund which has been granted by the High Court. The order of the High Court is set aside and the writ petition will stand dismissed. The appeal is allowed. There will be no order as to costs. Appeal allowed.