ORIENT MICRO ABRASIVES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner seeks, by means of this writ petition, quashing and setting aside of Order No.692/18 - CX, 10th December, 2018, passed by the Principal Commissioner and Addl. Secretary to the Government of India, in his capacity as Revisionary Authority, under Section 35EE of the Central Excise Act, 1944 (hereinafter referred to as " -the Act').

(2.) The facts are brief.

(3.) On 30th October, 2013, the petitioner filed a claim, for rebate of central excise duty, paid on Chlorinated Paraffin Plasticisers, exported by the petitioner as a merchant-exporter, to USA, during the period 6th June, 2012 to 8th June, 2012.