Case LawWrit Petition No. 4655 of 2023
Sine Automation and Integration Pvt. Ltd. Vs Union of India
- Court:
- High Court
- Bench:
- Bombay
- Date:
- November 28, 2023
- Type:
- Writ Petition
- Members:
- G.S.KULKARNI & JITENDRA JAIN
Subject
Rule 89(4) allows ITC Clubbing for two financial periods for a refund
Input Tax CreditRefund
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…
Judgement
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…