2014 (1) TMI 1526

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....r the Petitioner : Sh. Navneet Panwar, Advocate For the Respondent : Sh. Kamal Nijhawan, Sr. Standing Counsel with Sh. Sumit Gaur and Ms. Dinesh Patel, Advocates (13 and 14). ORDER Mr. Justice S. Ravindra Bhat (Open Court) 1. The petitioners seek an order quashing and setting-aside of the order of the Joint Secretary, Department of Revenue, Govt. of India dated 13.08.2012. 2. The fa....

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....d in that offsetting is permitted subject to fulfilment of certain conditions. It is emphasized that in this case, the petitioner did not fulfil those conditions. The respondents also rely upon an investigation report to suggest that the writ petitioners did not satisfy the concerned authority that in fact the inputs were duty-paid. The respondents state that the Circular of 2009 is prospective. ....

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....exure-II of Circular 54/2001-Cus. it is clear that this circular and certificates as per this Circular are not applicable for merchant exporters who buy goods from open market and we have no difficulty in concluding that this circular is not applicable to merchant exporters who procure goods from the open market and the Appellant was not required to give such certificates. So the very basis of on ....

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....er Revenue chose to grant drawback for excise portion also and after lapse of five years to one year, the drawback amounts granted on various shipping bills have been demanded to be paid back. There is also an argument that this Appellant is being singled out for such treatment. This argument is relevant not in the sense whether a wrong can be corrected in the hands of one when others go scot free....