9911796707
TMI Blog2017 (3) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... ted earlier - Revenue denied the benefit on the ground that the proceedings are pending before the Hon'ble Supreme Court of India - Held that: - the issue raised in this petition is fully covered by the Division Bench Judgment of this Court in the case of Patel Engineering [2015 (2) TMI 173 - BOMBAY HIGH COURT]. Though the Revenue would submit that it has approached the Hon'ble Supreme Court of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n up for hearing and final disposal. 2. This writ petition under Article 226 of the Constitution of India seeks the following reliefs: (A) Issue a Writ of Mandamus or a writ in the nature of Mandamus or any other appropriate writ, order or direction directing the Respondents to forthwith: (i) cancel and/or withdraw the impugned Show Cause Notices dated 06.06.2012, 09.08.2012, 04.03.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icy Interpretation Committee in its Meeting No.10/AM11 held on 15.03.2011 is ultra vires, null and void and of no effect, (ii) the Petitioners are entitle to the deemed export benefit in respect of the projects undertaken by them and referred to above, 3. The parties do not seriously dispute that the case at hand is similar to the one dealt with by this Court in Writ Petition Nos.6846 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs seeking to recover the drawback already granted are ex facie without jurisdiction, illegal and void. Though Mr. Rana, learned Senior Counsel appearing on behalf of the respondents, contended that this writ petition is not maintainable but without prejudice he also contended that on merits the Revenue's stand, as reflected in the show cause notices/letters which are impugned in the writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been pointed out which would indicate that either the Judgment is quashed or set aside or no effect can be given to it in future cases. In such circumstances, we are bound by our Judgment delivered in Patel Engineering. 7. In view of the above, we allow this writ petition by relying on our said Judgment. Rule is, therefore, made absolute in terms of prayer clauses (a) and (b). There shall be n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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