TMI Blog2021 (4) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue. RAJIV SHAKDHER, J. (ORAL): 1. In this writ petition, the following reliefs have been claimed by the petitioners: a) Declare that Paragraph 11(d) read with 12A(a)(ii) of the Notes and Conditions of the Notification No. 131/2016-Cus. (N.T.), dated 31.10.2016 (Annexure P-2) [as amended by Notification No. 59/2017-Cus. (NT) dated 29.06.2017 (Annexure P-3) and Notification No. 73/2017-Cus. (NT) dated 26.07.2017 (Annexure P- 4)] are (i) ultra vires Section 16 of the IGST Act, 2017 read with Section 54 of CGST Act, 2017 and Rule 96 of CGST Rules, 2017, (ii) unconstitutional and violative of Article 14, 19 and 21 of the Constitution of India Quash the same; b) Declare that Circular No. 37/2018-CUSTOMS dated 09.10.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly, respondent no.2 vide order dated 05.03.2021 was directed to file an additional affidavit in terms of paragraph 18 of the order dated 26.11.2019. Paragraph 18 of the aforementioned is extracted hereunder: 18. In case the petitioners would not have availed the benefit of duty drawback/CENVAT credit of Central Excise and Service Tax component, necessary directions would be issued . 5. The matter was thereafter taken up by the Court on 15.03.2021 when Mr. Harpreet Singh, learned counsel appearing for respondent no.2, informed the Court that he had received an e-mail dated 11.03.2021 from the concerned officer, which was indicative of the fact that the duty drawback qua the Central Excise had not been availed by the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nent availed by M/s Inter Trade, Kolkata, according to the affiant, is ₹ 1856/- pertaining to the financial year (in short FY ) 2015-2016. 8. Given this position, Mr. Samar Bansal, who appears for the petitioners, says that insofar as M/s Inter Trade, Kolkata is concerned, in order to hasten the refund of Integrated Goods and Services Tax (in short IGST ), it will give up the input tax credit to the extent of ₹ 1856/- qua FY 2015-2016. 9. Having regard to the history of the case, we put to Mr. Singh as to the time-frame in which the IGST could be refunded to the petitioners. 9.1. Mr. Singh says that since several Commissionerates are involved, it would take at least four weeks. 9.2. Thus, the only other question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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