CCE cannot claim to be more loyal than the King

HIGH COURT OF DELHI Union of India Versus Ind Metal Extrusions (P.) Ltd. W.P. (C) No. 504 of 2010 JANUARY  2, 2013 ORDER R.V. Easwar, J. – The respondent, Ind Metal Extrusions Pvt. Ltd. has raised a preliminary objection to the maintainability of the writ petition. Since it goes to the root of the matter, it needs to be dealt with first. 2. The matter arises under the Central Excise Act, 1944. The respondent is a merchant-exporter and registered with the central excise authorities. It lodged rebate claims under Rule 18 of the Central Excise Rules, 2002 in respect of exc...