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TMI Blog2022 (7) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... d 23.7.2018 passed by the AC; b) quash and set aside the impugned orders dated 8.2.2018, 4.4.2018,9.7.2018, 5.9.2018 & 3.10.2018 passed by the Commissioner, State Tax, declaring them to have been issued without jurisdiction and authority of law; c) direct the respondent no. 1 to grant refund of Rs. 29,16,569/- of Central Tax, Rs. 16,781/- of Cess and Rs. 13,44,750/- of State Tax under Section 54 of the Central as well as the State Act; d) direct the respondent no. 1 to grant interest in terms of Section 56 of the Central as well as State Act; f) summon the case records relating to the refund proceedings including the records of RAC; g) Issue a Writ of Mandamus or any other Writ, Order or Direction; h) Issue a Writ of Certiorari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r has exported some goods which were purchased under VAT regime. I hereby sanction an amount of INR 15,718,19/- to M/s M/s Batra Enterprises having GSTIN 07AAFFB2718P1 Z8, under sub-section(5} of section (54) of the Act/under 56 of the Act and the amount is to be paid to the bank account no. 2019285010313, CANARA BANK, IFSC Code:- CNRB0002019, MICR: 110015075, DELHI RAJA GARDEN, DELHI-110027..." 3. Mr Jain submits that the said order is unsustainable, for two reasons. 3.1. First, the rejection, although facially ordered by an officer holding the rank of Assistant Commissioner, Department of Trade and Taxes, is founded on the decision of the Refund Approval Committee [in short "RAC"], constituted by the Commissioner vide various orders, co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Tax. The fact that the petitioner had not availed duty drawback is sought to be demonstrated by referring to the counter-affidavit filed by respondent no.2/Commissioner of Customs (Drawback.) 4.2. In this context, paragraph 2 of the counter-affidavit filed by respondent no.2 is adverted to by Mr Jain. The assertions made by respondent no.2 reads thus: "2. That regarding the payment of drawback to the Petitioner, it is stated that query was raised by the answering respondent to submit certain documents. The queries are available in the system and could be viewed by the Petitioner any time. Since the Petitioner has not submitted the documents till date, the Drawback amount has not been sanctioned to the petitioner..." [Emphasis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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