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2023 (4) TMI 751 - KARNATAKA HIGH COURTRejection of refund claim - refund claim on the basis of e- BRCs/FIRCs furnished by the claimant, addressed to their corporate office in Kolkata, whereas exports done from Bangalore unit - HELD THAT:- This Court must observe that the order rejecting refund [Annexure-G] cannot be sustained as it is premised only on the ground that show cause notice is issued for the earlier two periods, and the petitioner cannot be relegated to avail statutory remedy when it is undisputed that on examination of the critical issue viz., whether the e- BRCs relied upon by the petitioner relates to the Bengaluru unit, the petitioner is permitted refund. The impugned order dated 15.11.2022 rejecting refund must yield, and the proceedings restored to the second respondent to consider the same subject to the outcome of the proceedings that are commenced with issuance of the impugned Show Cause Notice dated 14.09.2022. The second respondent, in the peculiarities of this case, and the grounds urged, must be called upon to decide on the continuation of the proceedings in the light of the petitioner’s specific defense that the assumption that these e-BRCs could be used for refund "across the other ports" in the country would be incongruous as the petitioner exports software and e-BRCs are issued under the aforesaid regulations specific to invoices based on declaration and with necessary uploading with the Joint Director of Foreign Trade. The second respondent must not only be directed to consider continuation of the proceedings in the light of these submissions but also to decide within a certain time frame lest the petitioner is forced into a loop of litigation. The third respondent’s Order [Refusal order] is quashed restoring the same for reconsideration subject to the outcome of the proceedings commenced with the Show Cause Notice dated 14.09.2022, but within four weeks therefrom - petition is allowed in part.
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