LAWS(GAU)-2023-6-130

NUMALIGARH REFINERY LTD Vs. IQUBAL SINGH

Decided On June 20, 2023
NUMALIGARH REFINERY LTD Appellant
V/S
Iqubal Singh Respondents

JUDGEMENT

(1.) The instant application has been filed for review of an order dtd. 12/5/2015 passed by this Court in WP(C)/3165/2010. By the aforesaid order, the learned Single Judge had allowed the writ petition interfering with the claim made by the Central Excise Department from the petitioner for an amount of Rs.7,54,700.00 (Rupees Seven Lakh Fifty Four Thousand Seven Hundred). It was also made clear in the order that if the excise duty leviable was already realized from the petitioner, the same was to be refunded by the respondent no. 1 (in the writ petition) within a period of one month. The respondent no. 1 is the Numaligarh Refinery Limited which is the applicant no. 1 in the present Review Petition.

(2.) I have heard Shri R.S. Mishra, learned counsel for the applicants. I have also heard Shri H. Sharma, learned counsel for the opposite party no. 1 (writ petitioner).

(3.) Shri Mishra, the learned counsel for the applicants has submitted that the excise duty was already deposited to the Central Excise Department and therefore, the direction to the applicants to refund the amount is liable to be reviewed. He also submits that the applicants were deprived of an adequate opportunity to defend their case before the learned Single Judge. He submits that the learned Single Judge could not be apprised of the fact that the amount was already deposited with the Central Excise Department and certain amount was also refunded. He accordingly submits that the present is a fit case for exercise of the powers of review by this Court.