2019 (1) TMI 303

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....ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. The learned advocate for the petitioner has tendered a draft amendment. The amendment is allowed in terms of the draft. The same shall be carried out forthwith. 2. The learned advocate for the petitioner invited the attention of the court to the provisions of section 16 of the Integrated Goods and Services Tax Act, 2017 which makes a provis....

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....ustoms House, Mundra drawing the attention of the petitioner to the Board Circular No.37/2018-Customs dated 9.8.2018 wherein it is clearly mentioned that by declaring drawback claim serial number suffixed with A or C, the exporters consciously relinquished their IGST/ITC claim. Reference was made to Circular No.37/2018-Customs dated 9.10.2018 to submit that the same does not relate to IGST and wou....