- (1.)The petitioner has filed this petition under Article 226 of the Constitution of India praying for quashing and setting aside the orders passed by the respondent No. 2 on 29-12-2006 as well as 9-12-2009. The petitioner has also prayed for the direction to the respondent No. 2 to pass fresh order on merits after taking into consideration the representation dated 8-8-2009.
(2.)Heard Mr. Hardik P. Modh, learned advocate appearing for the petitioner and perused the orders passed by the authorities below and the documents attached with the petition.
(3.)It is the case of the petitioner that the Deputy Commissioner vide its order dated 28-5-2004 rejected the refund claim of the petitioner. The said order was challenged before the Commissioner (Appeals) who vide his order dated 19-5-2005 confirmed the order passed by the Deputy Commissioner. The order of Commissioner (Appeals) was further challenged by way of Revision Application before the respondent No. 2 i.e. Joint Secretary, Govt. of India, Ministry of Finance (Department of Revenue), New Delhi. The Joint Secretary has also rejected the revision application by his order dated 29-12-2006. The petitioner filed Special Civil Application No. 11576 of 2008 before this Court. Though the order was passed on 29-12-2006, petition was filed in July, 2008. The said petition came to be withdrawn by the petitioner on 24-7-2009. While withdrawing the petition, the petitioner has made the submission that the communication dated 3-8-2005 from the Commissioner of Central Excise & Customs, Surat-I to the Deputy Commissioner was received by the petitioner under the Right to Information Act and hence, the petitioner wants to approach the Joint Secretary with a representation. Accordingly, this Court has permitted the petitioner to withdraw the said petition with a liberty to make representation which shall be considered in accordance with law.