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2009 (4) TMI 171

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..... ner had claimed earlier and had been granted to him by the original authority, but denied later by the appellate authority. – held that - While it may be true that the revisional authority has not been able to consider the application said to have been filed by the petitioner seeking for stay of recovery etc; I do not find this is a fit matter to entertain the petition of this nature under Article .....

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..... : Shri Mohan Ranga Rao, MD and Smt. Rukmani Menon, Advocate, for the Petitioner. [Order]. - Writ petition by an assessee under the provisions of the Central Excise Act, who had claimed certain rebate on the duty as goods manufactured and exported by the petitioner, which it appears, had been allowed; but which rebate has been later denied to the petitioner in a departmental appeal and agains .....

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..... hority, but denied later by the appellate authority. 3. Appearing on behalf of the petitioner, submission of Mrs. Rukmini Menon, learned counsel is that the order passed by the appellant authority is patently wrong; that the petitioner was entitled to claim rebate on the goods manufactured by it which has been exported; that the Commissioner on an erroneous reading of the relevant provisions of .....

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..... may be true that the revisional authority has not been able to consider the application said to have been filed by the petitioner seeking for stay of recovery etc; I do not find this is a fit matter to entertain the petition of this nature under Article 227 of the Constitution, particularly if the authorities propose to realise the interest part on the rebate, which had been wrongly claimed and u .....

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