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2024 (5) TMI 81 - DELHI HIGH COURTRelease of duty drawback and a rebate under Rebate of State and Center Taxes and Levies (ROSCTL) - 13 shipping bills uploaded on the respondent's online portal, with a formal application yet to be made. - HELD THAT:- Learned counsel for the petitioner submits that in so far as release of IGST and interest is concerned, the same already stands allowed in favour of the petitioner and the issue now surviving is with regard to release of ROSCTL. Learned counsel submits that the same pertains to 13 shipping bills which were uploaded on the online portal of the respondent, out of which 11 were uploaded on 31.03.2020 and two were uploaded on 30.10.2020. Learned counsel for the petitioner submits that without prejudice to her rights and contentions, petitioner shall make a formal application in terms of the said procedure within a period of one week. On such an application being filed, respondent shall process the same in accordance with the rules and law within a maximum period of four weeks from the date of submission of the application. The petition is accordingly disposed of, reserving the right of the petitioner to take such further remedy as may be permissible in law in case aggrieved by any order passed by the respondent.
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