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2018 Supreme(Del) 1628

S.RAVINDRA BHAT, A.K.CHAWLA
Alstom Transport India Ltd. – Appellant
Versus
Union of India – Respondent


Advocates Appeared:
For the Petitioners: Sh. Sujit Ghosh, Sh. Krishna Rao, Sh. Gaurav Singh.
For the Respondents: Sh. Dev. P. Bhardwaj, Sh. Sanjeev Narula, Ms. Anumita Chandra.

JUDGMENT :

S. RAVINDRA BHAT, J.

1. The petitioner Alstom Transport India Ltd. holds excise registration number and operated as a subcontractor with respect to the construction of the Chennai Metro Rail Project (hereinafter referred to as "CMR Project" or "the said project"). The primary project authority for the same is Chennai Metro Rail Limited (hereinafter referred to CMRL). CMRL followed the procedures of International Competitive Bidding and appointed Alstom Projects India Ltd. (APIL) as the main contractor. The Petitioner, in turn was appointed by APIL, as a sub-contractor to supply 33 train sets to CMRL. The Petitioner manufactured and supplied 6 Train sets between 26.02.2014 and 30.08.2014. It is aggrieved by and seeks appropriate directions to the respondents (officials of the Directorate General of Foreign trade and the Central Excise department) to refund the amounts of terminal excise duty Rs. 12,42,18,219/- collected from it, and further seeks quashing of part of Para 7.05(ii)(a) of the Foreign Trade Policy 2015-2020 ("New FTP") and quashing of limited portions of Pa


































































































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