LAWS(DLH)-2021-3-209

TMA INTERNATIONAL PVT. LTD. Vs. UNION OF INDIA

Decided On March 26, 2021
Tma International Pvt. Ltd. Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) In this writ petition, the following reliefs have been claimed by the petitioners:

(2.) Upon notice being issued, a counter-affidavit has been filed by respondent no.2 (i.e. the contesting respondent) followed by a rejoinder by the petitioners.

(3.) The record shows that on 26.11.2019, a detailed order was passed by the Court. Via the order dated 26.11.2019, in effect, the Court agreed with the submission of the petitioners, subject to respondent no.2 verifying as to whether duty drawback/CENVAT credit had been availed of by the petitioners, with regard to Central Excise and Service Tax component.