SHREE RANGANATHA EXPORTS Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD learned advocates for the parties for final disposal of the petition. The petition presents peculiar facts. We may, therefore, advert to the relevant facts at the outset.

(2.) THE petitioner has challenged two orders dated May 26, 2008 and February 18, 2009 - -both passed by the Deputy Commissioner, Central Excise, Silvassa. Such orders pertain to the petitioner's refund claims of Rs. 71,22,270 and Rs. 17,08,758, respectively. The petitioner has further prayed for refund of such amount.

(3.) ON January 10, 2009, the petitioner raised further a refund claim of Rs. 17,08,758. The case of the petitioner is that this refund application was never considered by the authority, at any rate there was no communication in response to the same. The case of the Department is that such refund application was replied to under the communication dated February 18, 2009 in which, the Deputy Commissioner, Central Excise, Division HI, Silvassa conveyed as under: