2014 (5) TMI 653

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....ts : Mr. Vijay Kantharia with Ms. Anamika Malhotra ORDER 1. This Writ Petition under Article 226 of the Constitution of India seeks issuance of a writ of certiorari or a writ in the nature of certiorari calling for records pertaining to the order in original dated 24.02.2014 passed by the Respondent No.3 and after scrutiny thereof, to quash and set aside the same. 2. It is the case of the Petit....

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....imed refund. The refund claim has been rejected by the Respondent No.3. It is claimed that similar exercise was carried out by the Respondent No.3 and this Court in its writ jurisdiction was pleased to quash and set aside the order and direct reconsideration of the refund claim. 3. The Respondent No.3 has rejected the entire refund application and in relation to the refund claim for the period Ap....

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....s passed by him earlier and taking such view were quashed and set aside by this Court. 5. We have perused the Writ Petition with the assistance of Mr.Shah and Mr.Kantharia. We do not express any opinion on merits of the refund claim. However, we find that the Respondent No.3 has rejected the claim for refund and which is for the period October, 2012 to December, 2012 adopting identical reasonings....