TMI Blog2020 (11) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... fund and the amount sought for as refund was not given to the petitioner - HELD THAT:- It is seen that the petitioner did not prefer any application seeking payment of interest @6% on the principal amount. The learned counsel for the petitioner has very fairly submitted that the question of interest has been pursued upon only in the writ petition. Accordingly, upon hearing the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Heard Mr. D. Saraf, learned counsel, appears for the petitioner and Mr. S.C. Keyal, learned Standing counsel appearing for the respondent nos. 1, 3, 4, 5, 7 and 8 Department of Customs and Excise. Mr. B. Gogoi, learned counsel appears for respondent no. 2, 6 and 9. 2. The petitioner is a sole-proprietorship concern carrying on the business of exports of various Goods and Services to neigh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 45.99 (Rupees nine lakhs forty eight thousand six hundred forty five and ninety nine paisa) only under Section 16(3)(b) read with Section 20 of the Integrated Goods and Services Tax Act, 2017 as well as Section 54 of the Central Goods and Services Tax, 2017 in accordance with the procedure prescribed. According to the petitioner the entire amount paid as customs is refundable. The petitioner claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived by the petitioner. The petitioner however, submits that there is a prayer for payment of interest @6% on the principal amount claim which has not been acted upon by the Department. He, therefore, submits that although the principal amount has been refunded back to the petitioner, the amount claimed as interest has not been acted upon by the Department as yet. 5. Upon hearing the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
