KAP CHEM LIMITED Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THE petitioner, in this petition, is an Industrial Unit engaged, inter alia, in the manufacture of acetic acid out of rectified spirit from molasses.

(2.) IN this petition, the petitioner has prayed for quashing order dated 17th of November, 2000, a copy of which has been produced as Annexure-C to the writ petition, passed by the second respondent-Commissioner for Excise, wherein the claim made by the petitioner for refund of licence fee came to be rejected; and also for a further direction to the respondents to refund a sum of Rs. 21,27,000/- to the petitioner with interest at 18 per cent from the date of the collection of the said amount from the petitioner till the date of the refund of the amount.

(3.) FEW facts, which may be relevant for the disposal of this petition and which are not in serious dispute, may be stated as hereunder: