LUPIN LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS writ petition filed under section 226 of the Constitution of India seeks the following reliefs: - -

(2.) WE have heard Mr. Prakash Shah, learned counsel appearing on behalf of the petitioner and Mr. Singh, learned Additional Solicitor General appearing on behalf of the respondents.

(3.) WE have perused these communications. The argument of the petitioner is that no reliance could have been placed on the policy or any amendment to the existing policy which came into effect after the petitioner sought the necessary reliefs. The respondents, therefore, could not have addressed such communications in disposing of the refund application by relying on the policy circular dated 15th March, 2013.