As the Bank guarantee has already been invoked, it may not be ...
Court Rules Refund Inappropriate Without Discharge Certificate for Fulfilled Export Obligations Under Invoked Bank Guarantee.
April 28, 2014
Case Laws Customs HC
As the Bank guarantee has already been invoked, it may not be appropriate to direct the revenue to refund the amount unless the petitioner produces the discharge certificate from the competent authority regarding discharge of export obligation - HC
View Source