2021 (9) TMI 1525

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..... t it is stated therein under Chapter 5 that importers would need to pay IGST - sanction of refund and interest thereon at the appropriate rate after first directing reversal of the entries of utilization of the subject credit and debiting the said amount from credit ledger consequently available with the petitioner or in such other manner as deemed appropriate - HELD THAT:- Issue Notice for final .....

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..... the extent it is stated therein under Chapter 5 that importers would need to pay IGST; and (c) That this Honorable Court be pleased to issue writ of mandamus or any other appropriate writ, direction or order directing the Respondents to sanction, grant and pay the refund of Rs. 4,95,90,643/- and interest thereon at the appropriate rate after first directing reversal of the entries of utiliz .....

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