TMI Blog2019 (4) TMI 1496X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the respondent, fairly, does not defend the impugned order but only requests some time to refund the amount wrongly adjusted - petition allowed. - W.P Nos.27690, 27692, 27695, 27696 And 27698 of 2018 - - - Dated:- 5-2-2019 - Hon'ble Dr. Justice Anita Sumanth For Petitioner : Mr.Hari Radhakrishnan in all WPs For Respondent : Mr.S.R.Sundar Senior counsel in all WPs ORDER Heard Mr.Hari Radhakrishnan, learned counsel for the petitioner and Mr.S.R.Sundar, learned standing counsel for the respondent. 2. The petitioner is an exporter of tea and an assessee under the provisions of the Goods and Service Taxes Act, 2017 (in short Act ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the commodity tea did not attract Central Excise Duty, the drawback sanctioned represented the Customs Duty component alone and hence the claim and sanction of the refund of the ITC was in order. After affording opportunity of hearing to the petitioner, the proposal in the show cause was confirmed and the refund originally sanctioned was reversed as regards IGST and CGST vide three separate orders, all dated 14.06.2018, bearing Order Nos.95, 96 and 97 of 2018 respectively. The refunds sanctioned were ordered to be recovered. 6. The petitioner filed appeals challenging the orders of rejection before the Commissioner of GST Central Excise, Coimbatore on 04.08.2018 along with a deposit of 10% of the disputed amount by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. The counter filed by the respondent proceeds on the basis that the respondent was unaware of the filing of the appeal by the petitioner challenging order dated 14.06.2018 reversing the refunds sanctioned. The counter also states, and erroneously, at paragraph 15 that, in any event, there was no stay of the order of reversal of the refunds granted. This averment is contrary to the provisions of Section 107(7) of the CGST Act, 2017 which provides that where 10% of disputed amount has been remitted by way of pre-deposit, the recovery of the balance amount shall be deemed to be stayed. The provision is extracted hereunder: Section 107- Appeals to Appellate authority. (7) Where the appellant has paid the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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