2009 (4) TMI 171
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....tion by an assessee under the provisions of the Central Excise Act, who had claimed certain rebate on the duty as goods manufactured and exported by the petitioner, which it appears, had been allowed; but which rebate has been later denied to the petitioner in a departmental appeal and against which the petitioner has preferred a further revision to the reviosional authority under the provisional ....
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....f Mrs. Rukmini Menon, learned counsel is that the order passed by the appellant authority is patently wrong; that the petitioner was entitled to claim rebate on the goods manufactured by it which has been exported; that the Commissioner on an erroneous reading of the relevant provisions of the notification has denied the benefit, and even during the pendency of the revision petition before the rev....
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....d by the petitioner seeking for stay of recovery etc; I do not find this is a fit matter to entertain the petition of this nature under Article 227 of the Constitution, particularly if the authorities propose to realise the interest part on the rebate, which had been wrongly claimed and utilised by the petitioner. 6. Be that as it may, in a matter of this nature where no illegality can be attribu....