KS Commodities Private Limited Vs Assistant Commissioner, Central Tax
Date: August 27, 2023
Subject Matter
Refund cannot be rejected w/o considering relevant material which establishes that input supplies in respect of which ITC was claimed were in respect of export
Summary
The petitioner is engaged in the export of agricultural commodities and had claimed a refund of input tax credit for the supplies used in exporting rice and sugar. The Adjudicating Authority considered the refund claim but rejected it on the grounds…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition impugning an Order-in-Appeal (No.18/2023-24) dat-ed 21.04.2023 (hereafter ‘ the impugned order ’) passed by the Additional Com-missioner, CGST Appeals-II, Delhi whereby the petitioner’s appeal against an Order-in-Original dated 27.10.2022 passed by the Adjudicating Authority, was…