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CCE cannot claim to be more loyal than the King
Case Law Details
- Case Name
- Union of India Vs Ind Metal Extrusions (P.) Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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 excise duty paid on ...
