TMI Blog2018 (10) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... 29.06.2017) were not in existence. The exemption of IGST, was not in force, on that date; the customs notification (of 29.06.2017) was amended only on 13.10.2017. This Court is of the opinion that since the benefit of exemption in fact existed at that point of time, the most appropriate course would be for the respondent authorities to verify whether as a matter of fact the petitioner in fact fulfilled the export obligations pursuant to the advance license of 18.07.2017 - petition disposed off. - W.P. (C) 8677/2017 And CM APPL. 35637/2017 - - - Dated:- 16-4-2018 - MR S. RAVINDRA BHAT AND MR A. K. CHAWLA, JJ. For The Petitioner : Mr. Yoginder Handa, Adv For The Respondent : Mr. Sanjeev Narula, Senior Standing Counsel with Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n exports under Bond/LUT, shall be processed from 18.10.2017 onwards. For this, the Council agreed to suitably empower Central and State GST officers so that exporters get refunds from one authority only. Related matters of settlement of funds are being resolved. b. To prevent cash blockage of exporters due to upfront payment of GST on inputs etc. the Council approved two proposals, one for immediate relief and the other for providing long term support to exporters. Immediate relief is being given by extending the Advance Authorization (AA) / Export Promotion Capital Goods (EPCG) / 100% EOU schemes to sourcing inputs etc. from abroad as well as domestic suppliers. Holders of AA / EPCG and EOUs would be treated as deemed exports under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de by it Petitioner in terms of the AAs issued to it. 6. The above interim relief is granted subject to the Petitioner furnishing to the Respondent authorities a letter of undertaking that the clearance of the imported goods in terms of the AA will be subject to the final result of the present petition. Further, the goods imported would be subject to verification by the Customs Department in accordance with law. 7. List on 28th November 2017. 8. Order Dasti under the signature of the Court Master In the meanwhile apparently on 13.10.2017, pursuant to a press release/notice dated 06.10.2017, the respondent extended the benefit of exemption notifications, hitherto prevailing to levies under the Integrated Goods and Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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