TMI Blog2020 (7) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... 04th June, 2018 read with Circular No.14/2018-Customs dated 04th June, 2018 has notified Exports by Post Regulations, 2018 w.e.f. 21st June, 2018 which provides for an entry to be presented to proper officer at the foreign Post Office of clearance - HELD THAT:- Issue Notice. List on 9th September, 2020. - W.P.(C) 3917/2020 - - - Dated:- 3-7-2020 - HON'BLE MR. JUSTICE MANMOHAN HON'BL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tegrated Goods and Service Tax Act, 2017 (for short IGST Act ) on which the petitioner was entitled to refund of input tax credit under Section 54 of the Central Goods and Services Tax Act, 2017 (for short CGST Act ). Learned counsel for petitioner states that refund has been denied to the petitioner on the sole ground that petitioner had exported goods through foreign Post Offices, while Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs arrayed in the present petition as respondent no. 4 is neither a necessary nor a proper party. Accordingly, respondent no. 4 is deleted from the array of parties. Let an amended memo of parties be filed within one week. Mr. Harpreet Singh prays for and is permitted to file a counter-affidavit within four weeks. Rejoinder, if any, be filed within a further period of four weeks. Li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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