9911796707
TMI Blog2022 (10) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 2231 OF 2022 (T-CUS) - - X X X X Extracts X X X X X X X X Extracts X X X X ..... duced by the petitioner, learned counsel for the petitioner invites my attention to the impugned communication at Annexure-B dated 27.09.2021 in order to point out that the said impugned letter is not only contrary to the provisions of the circular dated 09.10.2018 but the same has also failed to consider the specific claim of the petitioner that he is entitled to refund of IGST since the said cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cot Meridian Ltd. V. The Commissioner of Customs reported in 2020 (1) TMI 90- Madras High Court. 6. Modern India Products v. The Asst. Commissioner of Customs reported in 2021 (4) TMI 1213 - Madras High Court. 7. M/s.Raj Exim v. The Asst. Commissioner of Customs reported in 2021 (4) TMI 1212 - Madras High Court. 8. Circular No.37/2018 - Customs dated 09.10.2018. 9. Notification No.131/2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim for refund put forth by the petitioner is liable to be rejected. It is therefore submitted that there is no merit in the petition and the same is liable to be dismissed. 6. Perusal of the material on record including the impugned letter at Annexure - B dated 27.09.2021 would indicate that the specific contention urged by the petitioner in relation to his request for entitlement to refund o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the petitioner, notification and circular etc., in accordance with law. 8. In the result, I pass the following: ORDER i) Petition is hereby allowed. ii) The impugned letter Annexure - B dated 27.09.2021 is set aside. iii) The matter is remitted back to the concerned respondent for reconsideration afresh bearing in mind the material on record relied upon including the circular, notific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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