JUDGMENT

Dharmesh Sharma, J.

1. The petitioner invokes the extra ordinary jurisdiction of this Court under Article 226 of the Constitution of India for issuance of a Writ of Certiorari and/or any other appropriate writ challenging the impugned order dated 27 September 2019 passed by the Revisionary Authority, Additional Secretary to the Government of India, Ministry of Finance, New Delhi [Revisionary Authority], whereby the claim for refund of duty paid on inputs for executing the export obligations under Rule 18 of the Central Excise Rules, 2002 [CER] read with notification No. 41/2001-CE (NT) dated 26 June 2001 was declined.

FACTUAL BACKGROUND:

2. The petitioner, having its registered office in Delhi, is engaged in the business of manufacturing and export of S.S. Utensils etc. and it was having Central Excise Registration No. AAOPJ7853NXM001. It is stated that certain exports obligations were duly undertaken during the period 2003-2004 for which the petitioner filed six separate Rebate Claims in the year 2004 pertaining to the period from September 2003 to March 2004, thereby seeking rebate of duty amounting to a total of Rs. 97,71,926/- that was claimed to have been paid on the inpu