ROHIT RANJAN AGARWAL,J. - (1.) Heard Sri Tarun Gulati, learned Senior Counsel assisted by Sri Vipin Upadhyay and Sri Nishant Mishra, learned counsel for the petitioner, Sri B.K.S. Raghuvanshi and Sri Anant Kumar Tiwari, learned counsel for the respondents-department.
(2.) Present petition has been filed seeking a writ of certiorari for quashing show-cause notice dated 17.08.2017 and order dated 30.11.2017, and also for writ of mandamus restraining respondents from enforcing demands in respect of repayment of refund received by petitioner.
(3.) Facts in brief are that petitioner is a Company incorporated under the Companies Act, 1956 and is engaged in manufacture of portable gensets and IC engine falling under Chapter Heading No. 85 and 84 of First Schedule to Central Excise Tariff Act, 1985.;