(1.) Rule. Rule made returnable forthwith. Heard finally by consent of the parties.
(2.) By the present Petition, the Petitioner challenges the Order dtd. 30/11/2021 passed by Respondent No.2 rejecting the rebate claim filed by the Petitioner.
(3.) The Petitioner is, inter alia, engaged in the manufacture of Draw Texturised Yarn (DTY) falling under Chapter Heading 5406 & Polyester Staple Fibre (PSF) falling under Chapter Heading 5506. The Petitioner is undertaking the manufacturing activity in its factory premises situated at A- 31, MIDC Industrial Area, DTY Division, Butibori, Nagpur.