2023 (6) TMI 1318

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....Dy. Solicitor General of India ORDER Heard Mr. Sandeep Chilana, learned counsel for the petitioner; Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India for respondent No.1; and Mr. Dominic Fernandes, learned counsel for respondents No.2 to 6. 2. Challenge made in this writ petition is to the show cause notice No.04/2023-24 dated 17.04.2023 issued by respondent No.5 i.e., Assistant....

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....en issued for recovery of refund earlier granted to the petitioner. The recovery is sought to be made on the ground that the refund was made erroneously. He submits that insofar refund is concerned, claim of the petitioner was affirmed by the jurisdictional Customs, Excise & Service Tax Appellate Tribunal (CESTAT) which order has attained finality. Therefore, judicial discipline and propriety dema....