Bhawanimaa International vs. Commissioner Of Customs And Anr
Held
The Court noted that the petitioner wished to withdraw the petition to file an appeal against the order rejecting the refund and to pursue interest on the drawback.
Facts
The petitioner sought a refund of IGST and release of drawback for exported goods. While the drawback was released, the IGST refund was rejected by an order dated September 25, 2023.
Key Issues
The primary issue was the pending refund of IGST and the petitioner's right to appeal the rejection order.
AI-generated summary — verify with the full judgment below
1 2023:PHHC:150079-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision: 24.11.2023 CORAM: HON'BLE MR. JUSTICE G.S. SANDHAWALIA HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Deepak Gupta, Advocate for the petitioner. Mr. Deepesh Kakkar, Advocate for Mr. Anshuman Chopra, Sr. Standing Counsel for respondent No.
Mr. T.K. Joshi, Advocate for respondent No.2. **** G.S. SANDHAWALIA, J.(Oral) [1]. Petitioner has preferred this writ petition for issuance of writ of mandamus, directing the respondents to sanction refund of Integrated Goods & Service Tax amounting to Rs.50,41,363/- along with interest and release drawback amounting to Rs.24,19,855/- arising on account of export of goods during November 2019 to December 2019. [2]. Learned counsel for the petitioner submits that in the order dated 25.01.2023, it has been noticed that the drawback amounting to PRINCE SAINI 2023.11.24 19:33 I attest to the accuracy and authenticity of this order/
The judgment continues below.
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