2019 (11) TMI 891

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....an Rewaria and Ms. Vipasha Mishra, Advocates for R-2 to 6. Ms. Shiva Lakshmi, CGSC with Mr. Siddharth Singh, Advocate for R- 1.   O R D E R 1. Our attention has been drawn to Rules 96 and 96A of the CGST Rules by Mr. Ruchir Bhatia, learned counsel for the Petitioner. He submits that refund of IGST has to be processed by the Jurisdictional Officer of Customs in respect of exports underta....