D. KRISHNAKUMAR, J.

1. Challenging the order dated 07.10.2015 passed in W.P. No. 9062 of 2015 of 2014 by a Writ Court of this High Court, this Writ Appeal has been preferred by the writ petitioner/ appellant.

2. The short facts of the case are as follows:-

The appellant company, viz. M/s. Hyundai Motors India Ltd. is a manufacturer of cars which are cleared for home consumption as well as export to various countries by way of exports, without payment of duty under their Letter of Undertaking or on payment of prescribed duty. In the month of November, 2008, the appellant exported cars. However, it was noticed that 303 cars were subjected only to excise duty at 25% and the specific duty of Rs. 15,000/- per car was not levied in the excise invoice due to system error and thus, the ARE1 did not contain the said difference amount. Thereafter, the appellant fulfilled the payment of specific duty by way of debiting the CENVAT credit amount on 15.12.2008. Subsequently, the appellant filed rebate claim dated 27.11.2009 for refund of differential duty of excise amounting to Rs. 46,81,350/- paid by them on 15.12.2008 (at the rate of Rs. 15,000/- per car with education cess and secondar