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2022 (10) TMI 1066 - HC - GSTRefund of IGST with interest in terms of rule 96 of CGST Rules, 2017 R/witness Section 16 of IGST Act, 2017 - violation of terms and condition of notification No.131/2016 dated 31.10.2016 - HELD THAT:- Perusal of the material on record including the impugned letter at Annexure – B dated 27.09.2021 would indicate that the specific contention urged by the petitioner in relation to his request for entitlement to refund of IGST paid by him on export of goods has not been considered by the respondents who have merely rejected the same by placing reliance upon circular No.37/2018 dated 09.10.2018 and not adverting to the other contentions of the petitioner with regard to his entitlement for refund. In the light of the circular dated 09.10.2018 and notification dated 31.10.2016 and the judgments relied upon by the learned counsel for the petitioner, without expressing any opinion on the merits/demerits of the rival contentions, it is deemed appropriate to set aside the impugned letter at Annexure – B dated 27.09.2021 and remit the matter back to the respondents for reconsideration afresh bearing in mind the material on record - petition allowed.
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