JUDGMENT :

Deepak Roshan, J.

Heard learned counsel for the parties.

2. The petitioner has preferred the instant writ application for the following reliefs:

(a) For quashing the order dated 25.04.2023 bearing DIN- 20230460XX000000BC3C (Annexure-11 hereto) whereby the refund application made by the Petitioner seeking refund along with interest of a pre-deposit amount of Rs. 50,00,000 & Rs. 1,56,31,698 [totalling to Rs. 2,06,31,698) made in Excise Appeals preferred by the Petitioner before the CESTAT, Kolkata has been rejected;

(b) Upon quashing the aforesaid order dated 25.04.2023, for a direction upon the Respondents to immediately and forthwith refund the aforesaid pre-deposit amount of Rs. 2,06,31,698 to the Petitioner together with applicable statutory interest;

3. The brief facts of the case are that the petitioner has preferred four appeals before the CESTAT against the aforesaid Orders-in-Original. On 10.03.2015, the petitioner made a pre-deposit of Rs. 1,56,31,698/- in CESTAT. Further, the Petitioner also made a pre-deposit of Rs. 50,00,000/- in CESTAT.

In the meantime, a petition against the Petitioner under section 7 of the Insolvency & Bankruptcy Code, 2016 was admitted by t