LAWS(GJH)-2020-9-780

AASU PLASTIC PRIVATE LTD Vs. UNION OF INDIA

Decided On September 02, 2020
Aasu Plastic Private Ltd Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicant, a company engaged in the business of manufacturing of recycled nylon chips and recycled plastic granules, has prayed for the following reliefs:

(2.) It appears from the materials on record that the writ applicant herein filed an application addressed to the Assistant Commissioner, Central Excise Division, Vapi 2 dated 29th April 2004 for the refund of CVD / Excise duty in Form - R dated 21st January 2004.

(3.) The application for refund referred to above was filed by the writ applicant on the basis of the following: