2021 (3) TMI 1039

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....ny is engaged in a business manufacture of instant Mosquito Coils. In course of the manufacturing business, the petitioner company is subjected to the provisions of the Central Excise Act, 1944 bearing Registration Number AAACJ3213BXM012. The petitioner company also claimed some benefits under the Northeast Industrial Policy for which, certain exemptions are made in respect of excise duties that are payable under the said Act. 3. The procedure adopted for grant of exemption is that the assesee first pays the excise duty and thereafter for the purpose of exemption the duty paid stands refunded. Initially the refund was made to the extent of 100% of the payment of the excise duty. The respondents had issued the Notification No.20/2008-Cent....

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.... special rate as provided in the said provision. In the meantime, the Notification No.20/2008-Central Excise and Notification No.17/2008-Central Excise both dated 27.03.2008 was assailed in a series of writ petitions before this Court as well as in the other High Courts also. This Court by its judgment in the relevant writ petition had set aside the Notification No.20/2008-Central Excise and Notification No.17/2008 Central Excise both dated 27.03.2008 which led to the situation that the refund of 100% of the excise duties to be paid stood restored. 6. On an appeal being carried before the Supreme Court by the Department against such judgment of the High Courts, the judgment in the Union of India and Others., -vs- V.V.P. Limited &Others w....