2022 (3) TMI 706

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....umar For the Petitioner : Mr.J.V.Niranjan For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel ORDER The prayer sought for herein is for a Writ of Certiorarified Mandamus calling for the entire records pertaining to the order in Appeal No.71/2021-TRY (CUS) dated 30.03.2021 on the file of the 1st respondent and quash the same and consequently direct the 2nd respondent to refund....

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....accepted the case of the petitioner, had directed refund of the amount paid by way of duty drawback, which was recovered from the petitioner and accordingly it was directed to be paid. 4. However, there was no interest paid for the amount refunded to the petitioner, as against which the petitioner filed an appeal before the first appellate authority, who also confirmed the same, saying that the....

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....lternate remedy and without exhausting the same, the petitioner cannot come before this Court. 7. In respect of the said submission made by the learned Senior Standing Counsel for the Revenue, it is the contention of the learned counsel for the petitioner that, even if such an appeal by way of revision under Section 35EE of the Act referred to above, it will take longer time to decide the same,....

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.... frame such revision to be filed by the petitioner can be disposed of. 10. In that view of the matter, this Court is inclined to dispose of this writ petition with the following order. ● That the petitioner can approach the revisional authority under Section 35EE of the Act by filing a revision within a period of two weeks from the date of receipt of a copy of this order. ....