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TMI Blog2019 (4) TMI 1496X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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'). The petitioner purchased sacks and tea from various tea factories remitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amounts were sanctioned and duly received by the petitioner. 4. Thereafter, a show cause notice dated 02.04.2018 was issued by the Assistant Commissioner of GST & Central Excise, Coimbatore I Division on the ground that the claims that had been erroneously sanctioned as regards IGST and CGST. The authority was of the view that the claims were liable to be rejected as, according to the respondent, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of GST & Central Excise, Coimbatore on 04.08.2018 along with a deposit of 10% of the disputed amount by way of statutory pre-deposit made on 09.08.2018. A copy of the challan evidencing the same is available on record. The appeals are pending consideration. 7.While this is so and pending the appeals, the petitioner filed refund claims for the unutilized credit for the months March to July, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjusting a sum of Rs. 73,237/- and Rs. 3,29,613/- towards the outstanding dues. For the month of June, 2018, provisional refund of Rs. 5,96,215/- was sanctioned after adjusting of Rs. 5,820/- and Rs. 3,14,225/-. For the month of July, 2018 an amount of Rs. 5,40,773/- was sanctioned after adjusting of Rs. 1,03,383/-. 8. The counter filed by the respondent proceeds on the basis that the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remitted 10% of the amounts demanded in order dated 14.06.2018 on 09.08.2018 as pre-deposit and no recovery shall be effected in regard to the balance of the demands that shall be deemed to be under an order of stay. 10. In the light of the legal position as admitted above, the adjustment of the refund is not proper. Mr.Sundar, learned counsel for the respondent, fairly, does not defend the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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