Amit Cotton Industries vs. Principal Commissioner of Customs
Date: June 27, 2019
Subject Matter
IGST refund cannot be withheld for the reason that higher rate of duty drawback was claimed, even though the petitioner had returned the differential drawback amount
Summary
The petitioner has exported cotton bales out of India on payment of IGST. However his IGST refund was withheld for the reason that he had claimed higher rate of duty drawback even though the petitioner had returned the differential drawback amount. T…
1. RULE returnable forthwith. Mr.Parth Bhatt, the learned counsel waives service of notice of rule for and on behalf of the respondents. 2. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs : “A. Your Lordships may be pleased to admit this petition; B. Your Lordships may be pleased to allow this petition; C. Your…