(1.) Craving to invoke extraordinary jurisdiction under the provisions of Articles 226 and 227 of the Constitution of India against Order-in-Appeal No. 220-221/CUS/CCP/ 2025, dtd. 30/9/2025 (issued on 8/10/2025) passed by the Commissioner (Appeals), Bhubaneswar (hereinafter referred to as "impugned order") setting aside the Order-in-Original dtd. 24/1/2024 of the Assistant Commissioner of Customs Division, Bhubaneswar, giving effect to Order-in-Appeal No. 100- 101/CUS/CCP/2023, dtd. 29/9/2023 (issued on 30/9/2023) of the Principal Commissioner (Appeals) (In- Situ), Bhubaneswar ("Appellate Order", for convenience), the writ petition is filed for grant of following relief(s):
(2.) The petitioner, a public limited company, having units in the Special Economic Zone (SEZ) as well as the Domestic Tariff Area (DTA), utilized portion of electricity generated in the unit located in the DTA for use as input for the purpose of manufacturing aluminium products. Therefore, all industry rate of duty drawback for electricity so used in the unit located in SEZ was claimed to be NIL with reference to Sec. 2(m) of the Special Economic Zones Act, 2005 read with Rule 23 and Rule 24 of the Special Economic Zones Rules, 2006 and relevant provisions of the Customs and Central Excise Duty Drawback Rules, 1995. Accordingly, an application was made under Rule 6 of the Customs and Central Excise Duty Drawback Rules, 1995 before the Competent Authority on 18/5/2017 seeking fixation of brand rate of drawback pertaining to the period April, 2017 to March 2018.
(3.) As short question involving competence, jurisdiction and authority of the Commissioner (Appeals), Bhubaneswar in nullifying the Order-in-Original by which duty of drawback was granted giving effect to Appellate Order of the Principal Commissioner (Appeals) (In-Situ), Bhubaneswar has been raised, and no counter affidavint/affidavit in opposition has been filed even though copy of writ petition was served on the opposite parties on 9/1/2025, the matter is heard accordingly on the date of admission.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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