2025 (7) TMI 980

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....e Respondents : Mr. J.K. Jayaselan Government Advocate ORDER This writ petition has been filed against the impugned order, dated 17.12.2024 passed by the second respondent and consequently direct the respondents to refund the tax collected from petitioner. 2. The impugned order preceded notice in DRC-01A, dated 29.07.2024 and the notice in DRC-01, dated 12.09.2024, to which the petitioner....

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....it considers the petitioner's reply, dated 10.10.2024 and also the submissions made during the personal hearing that preceded the impugned order. It is submitted that the petitioner is not entitled to file statutory appeal in the light of Singh enterprises Vs CCE reported in (2008) 3 SCC 70 and in the case of CCE and Customs Vs.Hongo India (P) Limited reported in (2009) 5 SCC 791. 5. I have....