M/S. CMS INFO SYSTEMS LIMITED A COMPANY, INCORPORATED UNDER THE ERSTWHILE COMPANIES ACT, 1956, HAVING THEIR REGISTERED OFFICE AT 11TH FLOOR, SILVER METROPOLIS, W.E. HIGHWAY, GOREGAON (EAST), MUMBAI Vs. THE UNION OF INDIA MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI

JUDGEMENT

(1.) By this petition under Art. 226 of the Constitution of India, the petitioners pray for issuing a writ of certiorari or any other appropriate writ, order or direction calling for the records pertaining to the applicability of Notification No.93/2008Cus, dated 1-8-2008, and on a perusal and scrutiny thereof be further pleased to quash and set aside the stipulation thereunder fixing the time limit of one year for filing of refund claim from the date of payment of Special Additional Duty of Customs (SAD). This further Notification of 2008 amended Notification No.102/2007Cus, dated 14-9-2007, on the file of respondent Nos.3 and 4.

(2.) The petitioners, therefore, pray that this Notification be declared as null and void and ultra vires Art. 14 of the Constitution of India.

(3.) As a consequence, by a writ of mandamus, the writ petitioners seek a a direction to respondent Nos.3 and 4 to consider their refund claim independent of condition (c) of para 2 of Notification No.102/2007Cus, dated 14-9-2007, as amended by Notification No.93/2008Cus, dated 1-8-2008.