2021 (2) TMI 370

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....t. ORDER Heard Mr. Ravi Raghavan, Learned Counsel appearing for the petitioner and Mr. K.V. Aravind, Learned Counsel appearing for the respondents. 2. In this writ petition, petitioner has prayed for a writ in the nature of certiorari for quashing show cause notice No. C. No. S-9/08/2020 Cus. Ref/2622, dated 28-7-2020 issued by respondent No. 4 at Annexure-A and a writ of mandamus to....

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....exported scented candles. Respondent No. 4 initiated enquiry into the classification of the scented candles as handicraft goods. Thereafter, petitioner appeared before respondent No. 4 and participated in the said enquiry and same is still pending consideration. During pendency of investigation, petitioner has deposited a sum of Rs. 10,15,40,502/- with respondent No. 4 being the differential MEIS ....

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.... that petitioner is entitled for refund of excess MEIS benefit scheme since no notice has been issued in the matter which is being adjudicated by respondent No. 4. Hence, he submits that the impugned Show Cause Notice issued by the respondent No. 3 is without authority of law. 7. Learned Counsel appearing for respondent No. 4 submits that petitioner is not entitled for refund of amount unt....