2023 (3) TMI 1371

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..... - HELD THAT:- It was pointed out that the petition containing identical controversy to be entertained by Co-ordinate Bench of this court in MESSRS AMVIAN AUTOMOTIVE PVT. LTD. VERSUS UNION OF INDIA [ 2022 (11) TMI 1366 - GUJARAT HIGH COURT] . It was further pointed out from the said order that interim relief was also granted by directing that the respondent shall not make any coercive recovery. .....

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..... rit, order or direction holding and declaring that the bar / restriction of Rule 96(10) of the CGST Rules, 2017 is not applicable not attracted in the Petitioner s case. (ii) Holding and declaring that the Petitioner is entitled to pay Integrated Tax on goods exported and also claim refund of such tax paid on the goods exported under Section 16(3) of the IGST Act, 2017; and be further pleased t .....

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