https://www.taxtmi.com/caselaws?id=388642 The High Court directed the respondents to examine the petitioner's refund claim for IGST/ITC and release the amount if found payable within four weeks. Failure to comply would require a respondent's presence at the next hearing. The judgment emphasizes adherence to CGST Rules, particularly Rules 96 and 96A, in processing export-related refund claims. It ensures a fair opportunity for both parties to present their case efficiently within the legal framework, highlighting the role of the Jurisdictional Officer of Customs in the process. en-us Thu, 14 Nov 2019 00:00:00 +0530 Wed, 12 Mar 2025 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388642 The High Court directed the respondents to examine the petitioner's refund claim for IGST/ITC and release the amount if found payable within four weeks. Failure to comply would require a respondent's presence at the next hearing. The judgment emphasizes adherence to CGST Rules, particularly Rules 96 and 96A, in processing export-related refund claims. It ensures a fair opportunity for both parties to present their case efficiently within the legal framework, highlighting the role of the Jurisdictional Officer of Customs in the process. Case-Laws GST Thu, 14 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388642