JUDGMENT :

RAJARSHI BHARADWAJ, J.

1. The present writ petition has been filled in relation to the order passed by the appellate authority wherein Spunbonded Polypropylene Bed Sheets have been classified under the heading 5603 instead of 6304 thereby partially denying the refund of accumulated Input Tax Credit on account of inverted duty structure of Rs. 39,61,030/- for such classification.

2. The facts in a nutshell are that the petitioner is a company duly incorporated under the provisions of the Companies Act, 1956 and are inter alia engaged in manufacturing, exporting and supplying of various non-woven fabrics and Spunbonded Polypropylene Bed Sheets (hereinafter referred to as ‘PPSB Bed Sheet’) since 2007. The petitioner classifies such non-woven fabrics and PPSB Bed Sheet under the chapter headings 5603 and 6304 of the Customs Tariff Act, 1975 respectively.

3. The Petitioner engages in the production of non-woven fabric utilizing Polypropylene Granules (referred to hereinafter as “PP Granules”) through the application of Spun Bond technology. The Spun Bond process, a method employed in non-woven fabrication, involves the transformation of PP Granules into continuous filaments, whic