2020 (9) TMI 678

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....ndrasekar For the Respondent : Mr.R.Swarnavel, GA (T) ORDER With the consent of both the parties, the Writ Petitions are taken up today and heard through video conferencing. 2. The petitioner herein had exported Knitwear and Knitted Fabric, which amounts to zero-rated supply and in terms of Section 16(3) of the IGST Act, 2017, had applied for refund of ITC under Section 54 of the CGST ....

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.... some of the proposals by stating that, as per Section 54 (8)(a), the ineligible goods or services are not directly used for making zero-rated supply. Apart from this, there is absolutely no other reasons adduced in the order. 5. It is a settled proposition of law that whenever an application of this nature is made, the statutory authority are bound to consider the claim made and pass a reasone....