PRISM JOHNSON LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Both the writ petitions, namely, W.P. No.9226 of 2020 and W.P. No.9231 of 2020 involve common question of facts as well as law and, therefore, are being decided by this common order.

(2.) These petitions assail not only the show cause notices issued but also the consequential orders passed by the competent authority refusing claim for refund of accumulated credit of compensation cess.

(3.) The principal grounds of challenge to the aforesaid show cause notices and subsequent orders are that the refund despite being due to the petitioner in law has been wrongly denied and the consequential orders of refusal to refund are non-speaking.