JUDGMENT :

1. The petitioner has challenged an order dated 17/18.04.2018 passed by the revisional authority reversing the appellate and adjudicating orders which were in favour of the petitioner.

2. Brief facts are noted from D.B. Civil Writ Petition No. 11298/2018. The petitioner had established a manufacturing unit which existed initially as a 100% Export Oriented Unit (‘EOU’ for short). Sometime later on, the petitioner converted itself from EOU to a non-EOU unit. At the time of such conversion, the petitioner had paid the excise duty on the goods which were waived in the capacity of EOU. The petitioner thereafter exported the finished products from the domestic tariff area (‘DTA’ for short). Against these exports, the petitioner sought refund of the excise duty previously paid. The adjudicating authority as well as appellate authority accepted the request. The matter was carried in revision by the Government. The revisional authority reversed said orders by the impugned order. The main focus of the revisional authority was that the EOU unit and the DTA unit were not the same entity, for which purpose, the authority referred to the central excise registration numbers. Primarily on