Rajes Kumar, J. - (1.) BY means of the present writ petition, the Petitioner is challenging the order dated 22 -1 -2007 passed by the Joint Secretary, Government of India, Ministry of Finance, Department of Revenue, New Delhi by which the revision filed by the Petitioner has been rejected.
(2.) THE brief facts of the case are that the Petitioner is a Company incorporated under the Indian Companies Act. The Petitioner is engaged in the manufacture of C.R. Sheets/Coils/Sheets/G.P. Sheets falling under Chapter 72 of the Central Excise Tariff Act, 1985 (hereinafter referred to as the "Act"). The Petitioner has imported certain capital goods, namely, process control equipments falling under Chapter 90 of the Act and claimed MODVAT credit of the duty paid thereon. It appears that the said process control equipments were found defective and, therefore, the Petitioner exported the same outside the country on payment of duty at Rs. 52,416/ - on 5 -9 -2003. Subsequently, the Petitioner has filed refund claim on the ground that the said goods have already been suffered duty while importing the same. The Assistant Commissioner, Central Excise, Ghaziabad vide its order dated 4 -10 -2004 sanctioned the refund claim. Feeling aggrieved by the said order, the department filed appeal before the Commissioner (Appeals) Customs and Central Excise, Meerut -1, now at Ghaziabad. The said appeal has been allowed vide order dated 27 -3 -2006 and the order of the Assistant Commissioner, Central Excise, Ghaziabad has been set aside.
(3.) BEING aggrieved by the order of the Commissioner (Appeals), the Petitioner filed revision before the Central Government under Section 35(E) of the Central Excise Act. The revision has been dismissed by the impugned order. Hence the present writ petition.;