VIPOR CHEMICALS PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Mr DN Patel, learned Sr. Standing Counsel waives service of rule on behalf of the respondents.

(2.) In this petition under Article 226 of the Constitution, the petitioner has challenged the action of the respondent- authorities under the Central Excise Act, 1944 of withholding payment of sanctioned rebate claims aggregating to Rs.1,36,998.00 and withholding payment of interest on delayed payment of refund. The petitioner has also prayed for a writ of mandamus to direct the respondent- authorities to pay the aforesaid amount of Rs.1,36,998.00 as the sanctioned rebate claims alongwith statutory interest at the prescribed rate on delayed payments of rebate till the date of payment.

(3.) The facts leading to filing of this petition are as under:-