Petitioner Wins Partial Relief: Duty Drawback Released with Conditional IGST Refund Pathway Under Section 51

HC granted partial relief, directing prompt release of Duty Drawback amount and providing petitioner four weeks to submit required documents for IGST refund. Duty Drawback amount was remitted to petitioner's bank account. If petitioner fails to provide documents within specified timeframe, respondent will process application according to legal provisions.

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Issues:
The petitioner sought directions for the release of Integrated Goods and Service Tax (IGST) and Duty Drawback amounts.

IGST Amount Release:
- The petitioner filed a petition seeking release of IGST and Duty Drawback amounts.
- Court directed respondent to release Duty Drawback amount promptly, which was done.
- However, IGST refund was not processed as petitioner failed to furnish required documents.
- Petitioner requested additional time to provide necessary documents.
- Court disposed of the petition, allowing four weeks for petitioner to submit documents for IGST refund processing.

Duty Drawback Release:
- Duty Drawback amount was scrolled and remitted to petitioner's bank account in compliance with court order.

Compliance and Further Action:
- If petitioner fails to provide required documents within the specified time, respondent will consider the application and make a decision in accordance with the law.
- Petitioner retains the right to challenge any decision made by the respondent in the future.

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