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TMI Blog2019 (11) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... he consent of all the aforesaid counsel i.e., writ petitioner's counsel, Learned Standing Counsel for first respondent and Learned Assistant Solicitor General of India for Respondents 1 and 2, the main writ petition itself is taken up, heard out and is being disposed of. 3. Short facts shorn off unnecessary details and particulars which are imperative for appreciating this order are as follows : (a) The petitioner is a manufacturer and exporter of leather footwear and annual turnover of the petitioner for the financial year 2017-18 is Rs. 113.67 Crores. (b) It is petitioner's case that writ petitioner is entitled to drawback as notified under Customs and Central Excise Duties Drawbac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l not be applicable post GST era i.e., Post 1-7-2017. 5. Responding to the aforesaid submission, Learned Standing Counsel for first respondent submitted that though the term 'appears' has been used, it is only a matter of semantics, as first respondent has clearly mentioned the reason as to why said circular is not applicable. It was pointed out that there is no Central Excise duty qua leather goods, the exporter is eligible for credit for the GST paid on the processing of rawhides and therefore, the drawback claim made post GST era period deserves to be rejected. It was pointed out that this has been clearly articulated in the impugned SCN itself. 6. Before proceeding further, this Court has taken into account the obtaining pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and it is not a rule of compulsion, but it should be applied with utmost rigour when it comes to matters pertaining to taxes, cess, fees etc., In other words, when it comes to matters pertains to fiscal law. 8. The rare and exceptional cases where writ jurisdiction will be exercised for quashing SCNs are those (a) where SCN issued without jurisdiction; (b) where SCN reopens a well settled position of law; (c) where SCN has been issued after prejuding the issue or (d) where the SCN has been issued owing to mala fides. 9. To be noted, the aforesaid adumbration is not exhaustive, but are broad heads only for the limited purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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