2021 (3) TMI 272

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....hri Hari Agrawal, Advocate For Respondents : Shri Tarun Dhar Diwan, on behalf of ASG Shri Ramakant Mishra Order On Board Heard 1. The grievance of the petitioner is that the petitioner was initially operating a unit at Delhi wherein certain CENVAT credit benefit was availed by the petitioner. Subsequently, the entire unit was transferred to Raipur, C.G. Therefore, the petitioner claimed the CE....

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....amount of excise duty on 30.06.2017 which was not refunded. It is further contended that till today because of technical glitches the issue cannot be resolved and eventually it would have a final liability on the petitioner for no fault of his. 2. He further refers to the judgment of the co-ordinate Court in WPT No. 33 of 2018 and judgment of Bombay High Court in Heritage Lifestyles and Developer....