Interim relief cannot mirror final writ relief; request for IGST refund and drawback release was declined.

Interim relief seeking release of IGST refund and drawback was refused because the application asked for the same relief as the final writ petition. The court applied the principle that final relief cannot ordinarily be granted at the interim stage. As the requested interim order would have effectively disposed of the substantive claim before adjudication, release of the refund amounts was declined.

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Issues: Whether interim relief could be granted for release of IGST refund and drawback amounts.

Analysis: The application sought release of refund amounts pending consideration of the writ petition. The relief claimed in the application was the same as the final relief sought in the writ petition, and such final relief could not be granted at the interim stage.

Conclusion: Interim relief for release of the IGST refund and drawback was declined.

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