2016 (10) TMI 24

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..... inivas ORDER Heard Mr.S.Murugappan, learned Counsel appearing for the petitioner and Mr.A.P.Srinivas, learned Standing Counsel appearing for the respondent. 2. The petitioner-Company has come forward with this Writ Petition, praying for a direction upon the second respondent to pass orders on the refund claims submitted by them before the second respondent, since May 2013. 3. The petitioner fi .....

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..... een considered and no orders have been passed for all these years, the petitioner filed this Writ Petition during November, 2015. Though notice was accepted by the respondents in November, 2015, and the matter was adjourned on more than six occasions, no counter affidavit has been filed. 6. The learned counsel for the petitioner referred to the decision of the Hon'ble Division Bench of the De .....

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..... ch pointed out that the various Circulars issued by the 'CBEC', extending time or imposing additional restrictions for availing the exemptions cannot be legally sustained and ultra vires of the provisions of the Act and accordingly, the Circulars which were the subject matter of challenge in so far as they seek to deny the importers and exporters the refund of SAD paid by using DEPB scrips .....

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