VANDANA OVERSEAS Vs. UNION OF INDIA

JUDGEMENT

(1.) At the request of the parties, Petition is taken up for final disposal at the stage of admission.

(2.) This Petition under Article 226 of the Constitution of India, challenges the order dated 31st January, 2018 passed by the Government of India in Revision under Section 35EE of the Central Excise Act,1 944 (the Act). By the impugned order, the Respondent-Revenue's Revision Application was allowed by holding that the Petitioner are not entitled to rebate of the duty paid on goods which were exported under the Central Excise Rules, 2002 (the said Rules).

(3.) Briefly, the facts leading to this Petition are as under:-