B.P.COLABAWALLA,J. - (1.) Rule. Respondents waive service. By consent of parties, rule made returnable forthwith and heard finally.
(2.) By this Writ Petition filed under Article 226 of the Constitution of India, the Petitioner challenges the validity and legality of the order in Original No. R-2359/AJP/AC/KLB/15-16 dated 28th January, 2016 (for short the "impugned order") passed by Respondent No.2 ("the Assistant Commissioner of Central Excise") purporting to reject part of the refund claim of the Petitioner as well as non-payment of interest on the refund already granted.
(3.) The brief facts giving rise to the present controversy are that the Petitioner i.e. Jindal Drugs Pvt. Ltd. (formerly known as "M/s Jindal Drugs Ltd") is engaged in manufacture of Cocoa powder / Cocoa Butter falling under Chapter sub-heading No.1804 00 00 and 1805 00 00 of the Central Excise Tariff Act, 1985 (hereinafter referred to as the "Tariff Act"). The Petitioner undertakes labeling/repacking of Cocoa Butter and other products at its Taloja Factory which amounts to manufacture in terms of Note 3 of Chapter 18 of the First Schedule to the Tariff Act read with Section 2 (f) of the Central Excise Act, 1944 ( for short "the Act").;