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2019 (6) TMI 1356 - HC - CustomsPermission to withdrawal of petition - Refund of IGST paid - duty drawback - inadvertent error - HELD THAT:- The learned counsel appearing in support of the petitioner seeks to withdraw the Petition with a liberty to approach the respondent under the proviso to section 149 of the Customs Act, 1962. We, however, make it clear that the issue of application of proviso to section 149 to the facts of this case would be considered in accordance with the law by the authority to whom the application for rectification is made. Petition is disposed of as withdrawn.
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