GOVT OF NCT OF DELHI & ORS. vs BAPUNA ALCOBREW PRIVATE LIMITED

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 21.07.2025 Judgment pronounced on: 28.07.2025 LPA 228/2023, CM APPL. 16249/2023 GOVT OF NCT OF DELHI & ORS. .....Appellants Through: Ms. Avni Singh with Mr. Binod, Section Officer versus BAPUNA ALCOBREW PRIVATE LIMITED .....Respondent Through: Mr. Tushar Jarwal, Mr. Rahul Sateeja, Mr. Vikrant A. Maheshwari, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR JUDGMENT ANIL KSHETARPAL, J. 1. The present Appeal has been filed by the Appellants under Clause X of the Letters Patent of the High Court of Judicature at Lahore as applicable to this Court, assailing the correctness of the order dated 13.01.2023 [hereinafter referred to as “Impugned Order”] passed by the Ld. Single Judge in W.P.(C) No. 13963/2022, whereby directions were issued to the Appellants to refund Rs.20,52,558/- to the Respondent, deposited towards the excise duty and Rs.39,666/- deposited as import duty by the Respondent at the time of issuance of 2. In order to comprehend the issues involved in the present case, relevant facts in brief are required to be noticed. 3. The Respondent, M/s Bapuna Alcobrew Pr