Medical Bureau Vs Commissioner of Central Tax, Delhi North
Date: November 10, 2020
Subject Matter
Refund u/s 54 can't be denied to the petitioner on the sole ground that petitioner had exported goods through Foreign Post Offices
Summary
Petitioner states that refund has been denied to the petitioner on the sole ground that petitioner had exported goods through Foreign Post Offices in August and September 2017, while Notification dated 04th June, 2018 read with Circular No.14/2018-Cu…
1. The petition has been heard by way of video conferencing. 2. The petitioner by way of the present writ petition challenges the order dated 01stJune, 2020 passed by the Appellate Authority whereby the respondent have denied refund due to the petitioner in spite of the fact that the petitioner had made exports of goods outside India and such exports are regarded as zero rated supplies under…