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The HC set aside the impugned common order dated 17 January 2022 and remanded the matter to the 2nd Respondent for fresh adjudication of the Petitioner's revision application on merits. The court directed reassessment of the Petitioner's entitlement to rebate under r.18 CER 2002 read with the relevant notification, including questions of parity with respect to BED/NCCD paid on exported finished goods, nexus of alleged interest defaults, legal effect of payment "under protest", consequences of s.142(4) CGST and related provisions of the Finance Acts, impact of SVLDRS settlement, and principles of unjust enrichment. Factual issues must be examined and reasons articulated by the 2nd Respondent.
The HC set aside the impugned common order dated 17 January 2022 and remanded the matter to the 2nd Respondent for fresh adjudication of the Petitioner's revision application on merits. The court directed reassessment of the Petitioner's entitlement to rebate under r.18 CER 2002 read with the relevant notification, including questions of parity with respect to BED/NCCD paid on exported finished goods, nexus of alleged interest defaults, legal effect of payment "under protest", consequences of s.142(4) CGST and related provisions of the Finance Acts, impact of SVLDRS settlement, and principles of unjust enrichment. Factual issues must be examined and reasons articulated by the 2nd Respondent.
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