(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: