2025 (3) TMI 1661

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....oms<br>HON&#39;BLE MR. K.R. SHRIRAM, CHIEF JUSTICE AND HON&#39;BLE MR. JUSTICE MOHAMMED SHAFFIQ For the Appellants: Dr. G. Babu. For the Respondent: Mr. T. Ramesh for Mr. S. Muthuvenkataraman. JUDGMENT PER (HON&#39;BLE CHIEF JUSTICE) 1. Appellants are impugning an order and judgment dated 16.09.2019 passed by a learned Single Judge of this court, allowing the writ petition, and cons....

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....ject Authority i.e. ONGC, certifying that the supply of goods required in connection with petroleum operations undertaken under petroleum exploration licenses or mining leases under international competitive bidding is made in accordance with the provisions of paragraph 8.2 (f) and 8.4.4 (iii) of the policy and the import content of the order is nil. 4. Respondent had paid the terminal excise d....

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....n, respondent preferred a writ petition which came to be allowed vide order dated 16.09.2019. It is the said order that is in challenge before us. 6. We are in agreement with the learned Single Judge inasmuch as if a party is entitled to claim exemption from terminal excise duty where supplies are made against ICB, why should he not claim refund of the amount paid. Revenue admits that terminal ....