IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-01-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY M/s.Larsen and Toubro Ltd., ECC Division, TLT Work, Mylam Road, Sedarpet, Puducherry-605 111., Rep. by its Manager-Indirect Taxes, Mr. K. Pattabiraman ..Petitioner(s)

Vs

1. The Revisionary Authority and Additional Secretary to the GOI Office of the Principal Commissioner RA and Ex-Officio Additional Secretary to the Government of India, 8th Floor, World Trade Centre, Cuffe Parade, Mumbai-400 005.

2. The Commissioner of GST and Central Excise Puducherry

3. The Assistant Commissioner of GST and Central Excise, Puducherry III Division, Puducherry Commissionerate, Puducherry ..Respondent(s)

PRAYER: Writ petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, calling for the records connected with Order No.323/2021-CX(SZ)/ASRA/Mumbai dated 24.09.2021, passed by the 1st respondent herein, and to quash the same, in so far as it upholds the orders of the lower authorities in rejecting the rebate claim filed by the petitioner herein and consequently direct the respondents herein to sanction the rebate claim or to re-credi