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2017 (3) TMI 347

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..... cy for the first time in March 2011, it could not have relied upon such clarification to reopen the concluded cases or review them as attempted. This is a clear case of afterthought - Though the Revenue would submit that it has approached the Hon'ble Supreme Court of India challenging the same, nothing has been pointed out which would indicate that either the Judgment is quashed or set aside or no .....

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..... ate writ, order or direction directing the Respondents to forthwith: (i) cancel and/or withdraw the impugned Show Cause Notice dated 29.06.2012 (ii) cancel and/or withdraw the impugned Demand Letter dated 31.05.2011 (B) Issue a Writ of Certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction calling for the papers pertaining to the Pet .....

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..... is reported in 2014 (309) E.L.T. 469 (Bom.).. 4. It is contended that the show cause notice dated 29.6.2012 seeks from the petitioners an amount or proposes to recover a sum styled as refund. 5. Thereafter, the petitioners have challenged this action by pointing out that the denial of the deemed export benefit to the petitioners for their projects and the impugned show cause notice/let .....

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..... h negatived by the Division Bench, Mr. Rana stands by the same. 6. After having heard Mr. Shah and Mr. Rana at some length, we are of the opinion that the issue raised in this petition is fully covered by the Division Bench Judgment of this Court in the case of Patel Engineering. Though the Revenue would submit that it has approached the Hon'ble Supreme Court of India challenging the same .....

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