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2021 (12) TMI 831 - JHARKHAND HIGH COURT - GST
Head Note / Extract:
Duty drawback - refund of unutilized input tax credit - despite the verification exercise carried out in terms of Annexure 1, Circular No. 131/1/2020 GST dated 23.01.2020, the tag of risky exporter is not being removed - HELD THAT:- Matter be listed in the week of 17th January, 2022.