Sine Automation and Integration Pvt. Ltd. Vs Union of India
Date: November 28, 2023
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): G.S.KULKARNI & JITENDRA JAIN
Subject Matter
Rule 89(4) allows ITC Clubbing for two financial periods for a refund
Summary
The case law involves a dispute over the refund of Input Tax Credit (ITC) under Section 54(3) of the CGST Act, 2017. The petitioner made an application for a refund of unutilized ITC on the export of goods under Letter of Undertaking (LUT). Upon prov…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. By this petition filed under Article 226 of the Constitution of India , the petitioner assails an Order-in-Appeal dated 18 September 2020 passed by the Commissioner of CGST & Central Excise Appeals, Thane, Mumbai Zone. The appeal was filed by the respondent department, against an order dated 6 December 2018 passed by the Deput…