1. This writ petition has been filed praying that this Court may be pleased to issue a writ of Mandamus directing the respondents to return to the petitioner, a sum of Rs.2 crores, collected by the respondent Department, under coercion, during the search conducted by it at the branch office of the petitioner Company, located at 119, Amaravathy Second Street, Gurusamy Nagar, Bharathiar University Post, Coimbatore, on 1.3.2012.

2. It has been stated that the petitioner is registered with the Central Excise Service Tax Department, Kolkata, for the payment of Service Tax, relating to the works undertaken by it, within the jurisdiction of Kolkata Commissioner ate, under chapter V of the Finance Act, 1994, read with the Service Tax Rules, 1994. As such, the petitioner has been paying the Service Tax due from it, regularly, without any default.

3. It has also been stated that the petitioner is also registered with the Central Excise and Service Tax Department, Rayagada, for the payment of Service Tax, in respect of the works undertaken by it, within the jurisdiction of the Rayagada commissioner ate.

4. It has also been stated that the registered office of the petitioner is l