2020 (7) TMI 455

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... HONOURABLE MR. JUSTICE N.V.ANJARIA Appearance: MR D K TRIVEDI(5283) for the Applicant(s) No. 1 DS AFF.NOT FILED (N)(11) for the Opponent(s) No. 1,2,3   ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. On 29.06.2020, we passed the following order: - "Heard learned advocate Mr. D. K. Trivedi for the applicant. By invoking jurisdiction under the Cont....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....therefore, the aggrieved petitioner is before this Court seeking to initiate the action against the respondent authority. 3. In response to the order of issuance of notice, affidavit-in- reply is filed by the Assistant Commissioner of Customs where the emphasize is made on the fact that it is not the role of the respondent in non-sanctioning of the refund since it is system driven and it is sys....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rious about the same as ostensibly urged, it could have moved earlier. After the Division Bench having held the applicant having entitled to claim the IGST in regard to the goods exported, no further delay can be permitted. He also has made a grievance that till date, no petition has been filed before the Apex Court.   5. Learned advocate Mr. Parth Bhatt has strenuously urged that there ha....