WP/14776/2024 of SEIL ENERGY INDIA LIMITED Vs THE UNION OF INDIA

1 IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION Nos: 1268 of 2021, 28209 of 2022.12570.12576 & 12595 of 2023 and 14763, 14764. 14766,14768.14770,14771.14773.14776. 14777, 14779, 14780 & 14782 of 2024 WRIT PETITION NO: 1268 OF 2021 Between: th M/s Sembcorp Energy India Limited, 5 Floor, Tower-1 C, Building No.8C, DLF Cyber City, Gurgaon - 122002. ...Petitioner AND 1. Union of India, Through its Revenue Secretary, Department of Revenue, Ministry of Finance, 128-A/North Block, New Delhi-110001 2. Assistant Commissioner of Central Tax, D.No.24/7/48, Annamaya Circle, Mini By pass road, MSR Layout, Nellore COST Division, NeHore- 524003 ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction particularly one in the nature of Writ of Mandamus a) Setting aside the order No.RFD-06, dated 10-08-2020 rejecting refund of an unconstitut