2014 (11) TMI 656

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent : Mr. RJ Oza, Advocate ORDER (Per : Honourable Mr. Justice M. R. Shah) 1.0. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following main reliefs : "(A) That Your Lordship may be pleased to issue a Writ of Mandamus or any other appropriate writ, direction or order, directing the respondents herein to decide the peti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s - revenue. 3.00. At the outset, it is required to be noted that by communication dated 26/5/2008 (Annexure-B), the Deputy Commissioner, Central Excise, Division-III, Silvassa, has rejected the application of the petitioner under Rule 5 of the Cenvat Credit Rules, 2002, by observing that the petitioner is not eligible for refund of the Cenvat Credit under Notification No.5/2006 CE (NT) dated 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....elief sought in the present Special Civil Application is to direct the respondents to decide the petitioner's refund claims of Rs. 71,22,270/- (Claim dated 1/10/2007 - Annexure-A) and that of Rs. 17,08,758/- (Claim dated 10/1/2009 - Annexure-F) in accordance with law. From the communication dated 26/5/2008, it can safely be communicated that it is a communication by the Deputy Commissioner, Centra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of Cenvat Credit Rules, 2004. Therefore, the application along with photo copies of relevant documents is returned herewith." Under the circumstances, in view of the aforesaid communication dated 26/5/2008, no further order is required to be passed, as it can be said that the refund applications of the petitioner are as such decided. Under the circumstances, when it can be said that by communicati....