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2019 (2) TMI 1051 - HC - CustomsDuty Drawback - all industry rate - petitioner filed only free shipping bills - export made during the period from July 2017 to March 2018, when GST regime was just introduced - Rule 13(1)(a) of the Customs and Central Excise Duties Drawback Rules 2017 - Held that:- This Court directs the first respondent to pass appropriate order on the petitioner's application made in this regard. The first respondent will of course bear in mind that during the relevant time, the GST Regime had just then been introduced. Therefore, the case of the writ petitioner may have to receive a liberal approach. This Court directs the first respondent to pass order in accordance with law within a period of four weeks from the date of receipt of a copy of this order - petition disposed off.
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