2020 (9) TMI 777

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....ing the claim of refund has approached this Court under Article 226 of the constitution of India. It is settled law that in order to bring the case within the realm of judicial review, it is imperative for the petitioner to make out a case of gross illegality, irregularity and without jurisdiction or against the principles of natural justice. However, no such material has been placed on record to ....

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....of unutilized Input Tax Credit as to supply goods or services or both, in accordance with, Section 54 of the Central Goods and Service Tax Act, 2017 (CGST Act). As per the provisions of sub-Section (3) of Section 54 of the CGST Act 'no refund of Input Tax Credit' shall be allowed, if the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of ....

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....lected in the GSTR-3B for the month of July, 2017 and September, 2017 vide Exts.P2 and P2(a). In the month of July 2017, vide Ext.P3, petitioner approached the first respondent for refund of the amount by submitting an application. Similarly, Ext.P3(a) was also filed for the month of August. Along the aforementioned applications, the petitioner filed lists of Export invoices, Air Cargo Bills and A....

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....d the paper book and of the view that the reason assigned for rejection of refund was that the petitioner had availed duty drawback on export of the goods @1% of FOB Value do not vcall for interference under writ jurisdiction. It is on that account the request for refund qua CGST and IGST was inadmissible. The authority found that the refund of Input Tax Credit on export of goods and services w....