Navitas Eduservices Pvt Ltd Vs Additional Commr(Appeal), Central Tax
Date: September 19, 2023
Subject Matter
Refund application is restored to the Adjudicating Authority for reconsideration
Summary
In summary, the petitioner has filed a petition against an order rejecting their application for a refund of unutilized Input Tax Credit (ITC) on account of exports without tax payment. The rejection was based on the argument that the petitioner'…
1. The petitioner has filed the present petition assailing an Order-in- Appeal dated 11.07.2022 passed by the Appellate Authority, whereby the petitioner’s appeal against an Order-in-Original dated 10.12.2021 was rejected. 2. The petitioner had filed an application for the refund of unutilised Input Tax Credit (ITC) on account of exports without the payment of taxes. The said application was…