Multitex Filtration Engineers Limited vs Union of India

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

DELHI HIGH COURT
MANMOHAN, SANJEEV NARULA
Multitex Filtration Engineers Limited – Appellant
Versus
Union of India – Respondent

Table of Content
1. petitioner's claim relies on previous judgment. (Para 1 , 2)
2. details of the petitioner's business and refund claims. (Para 3 , 4 , 6 , 10 , 14)
3. basis for rejection of refund applications. (Para 5 , 11)
4. arguments contesting the rejection of claims. (Para 7 , 8)
5. court's observations on legal interpretations. (Para 9 , 12 , 13 , 16 , 17)
6. conclusion and order for refund process. (Para 18 , 19)

JUDGMENT

Sanjeev Narula, J.(Oral)--The petitioner aggrieved by the rejection of its claim of refund of Terminal Excise Duty (`TED'), has filed the present petition under Article 226 of the Constitution of India, inter alia impugning the said decision, primarily relying upon the decision of this Court in M/s Alstom Transport India Limited v. Union of India and Ors., (2018) 363 ELT 69.

2. At the admission stage, prima facie, it appeared to us that the Petitioner's case is squarely covered by the aforenoted decision and also the policy circular No. 11/2015-20 dated 23th July, 2018 issued by Director General of Foreign Trade. We, accordingly permitted the Respondents' counsel to take instruction on this aspect. Today, Ms. Shiva Lakshmi, CGSC on instructions states that p

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DELHI HIGH COURTMANMOHAN, SANJEEV NARULAMultitex Filtration Engineers Limited – AppellantVersusUnion of India – Respondent

DELHI HIGH COURT
MANMOHAN, SANJEEV NARULA
Multitex Filtration Engineers Limited – Appellant
Versus
Union of India – Respondent