Commissioner, Central Tax Vs Jindal Steel and Power Ltd
Date: May 3, 2023
Subject Matter
Application for rebate filed after the appointed date should be refunded in cash as per the provisions of Section 142(3)
Summary
The petitioner filed a writ petition seeking to quash an order passed by the Additional Secretary to the Government of India, relating to the rebate of Central Excise duty on exported final products. The petitioner contended that a certain amount was…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT This matter is taken up through hybrid mode. 2. Heard Mr. R. Chimanka, learned Senior Standing Counsel for the petitioner. 3. The petitioner has filed this writ petition seeking to quash the order 12/2022-CX dated 04.03.2022 passed by the Additional Secretary to the Government of India. 4. Learned counsel for the petitioner contended that out of…