9911796707
TMI Blog2024 (8) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner : Yashovardhan Swarup, Desh Deepak Singh For the Respondent : A.S.G.I., Dipak Seth ORDER Heard learned counsel for the petitioner and Shri Atul Kumar Singh, learned counsel who has filed his memo of appearance for the opposite party no.1 and Shri Amit Harsh who has filed his memo of appearance on behalf of opposite parties no.2 to 4. This petition has been filed with the following main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of Rs. 9097998/- (Rupees Ninety lakh ninety seven thousand nine hundred ninety eight) forth with along with applicable interest." It is the case of the petitioner that it is the manufacturer and exporter of garments and it had got raw material from Surat, Gujarat and claimed input tax credit refund to the tune of Rs. 9097998/- for the period February, 2020 to March, 2020 by an application da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive no.20 of 2023. He has referred to order passed by the Additional Commissioner Appeals Customs, GST and Central Excise dated 16.8.2021 wherein the claim for refund was allowed by the appellate authority against which the Department filed Writ C no.29052 of 2021, Principal Commissioner, CGST versus M/S Bushrah Export House which was dismissed vide order dated 05.9.2022. The Department has filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period. We have been convinced that even though a Special Appeal is pending before this Court in a case relating to the writ petition but the cause of action in the said Special Appeal is different. The writ petition is disposed of with the direction to the petitioner to approach the appellate authority against the orders impugned. It is directed that the appellate authority shall consider the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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