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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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2012 (1) TMI 230

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....rection, the writ petition may please be allowed with costs; (ii)    by any appropriate writ or direction, the respondents may please be directed to pay tire interest of the delayed repayment of the entire duty amount; (iii)   By any appropriate writ or direction, it may please be held that respondents are guilty of violating the legal provisions of Central Excise Act, 1944 and thereby also the authorities are under the legal compulsion to pay the complete interest amount on said delayed refund of entire duty amount. (iv)   Any other appropriate relief, which in the facts, circumstances and legal position is deemed proper, may also please be granted." 2. Without going int....

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.... petitioner is totally a misconceived attempt. It is apart from the fact that the relief claimed in the writ petition itself is so vague and general in nature that it is incapable of being granted to any writ petitioner in any Forum. We notice that no details are mentioned in the relief clause such as (1) when the so-called repayment was due, (2) on what date it was due, (3) how much were the dues in terms of quantification, (4) on which goods it was due, (5) by which order it was payable, (6) how much is the claim for the interest, etc. 6. Indeed even if these details had been specified in the relief clause, which were the bare facts for claiming a specific kind of relief, yet the relief was incapable of being granted in the writ p....

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....on any refund amount did not arise nor any claim could be entertained under Section 11B of the Act in that behalf whether made here directly in the writ petition or before the authorities under the Act. It was misconceived. 9. Learned counsel for the writ petitioner placing reliance upon one earlier decision of this Court passed in the case of this very writ petitioner - 2008 (223) E.L.T. 345 (Raj.) (Schedule-2) contended that the writ petitioner is entitled to claim interest on the strength of this decision, the submission deserves to be rejected at the outset. 10. Firstly this Court in the said decision did not decide the issue of interest. Second, it only said that writ petitioner would be entitled to pursue their remedie....