TMI Blog2021 (6) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... t or export refund covering, the number and date of the shipping bill or bills of export and a valid return in Form GSTR 3 or 3B as the case may be, have to be complied with by the assessee concerned. In this case the petitioner appears to, prima facie, have produced the above documents under cover of its communication dated 24.07.2018. In any event, this is a question of fact that would have t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 2nd respondent being the Assistant Commissioner of Customs, IGST Refund Department, to settle and release the pending refund of IGST, paid in regard to shipping bills bearning Nos.7663887 dated 23.07.2017 and 771276 dated 31.07.2017. The petitioner has in fact filed a representation as early as on 17.02.2020, seeking the same relief, for which there has been no response. Hence this writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he above documents under cover of its communication dated 24.07.2018. In any event, this is a question of fact that would have to be verified by the Assessing Authority. Thus, while the legal issue stands decided in favour of the petitioner, let the factual aspect of production of documents in terms of Rule 96 of the CGST Rules be looked into by Assessing Authority and orders passed prior to the n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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