2020 (11) TMI 784

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....tioner and Mr. S.C. Keyal, learned Standing counsel appearing for the respondent nos. 1, 3, 4, 5, 7 and 8 Department of Customs and Excise. Mr. B. Gogoi, learned counsel appears for respondent no. 2, 6 and 9. 2. The petitioner is a sole-proprietorship concern carrying on the business of exports of various Goods and Services to neighbouring countries from India. It is represented by the proprietor....

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....nety nine paisa) only under Section 16(3)(b) read with Section 20 of the Integrated Goods and Services Tax Act, 2017 as well as Section 54 of the Central Goods and Services Tax, 2017 in accordance with the procedure prescribed. According to the petitioner the entire amount paid as customs is refundable. The petitioner claimed the refund by filing the necessary papers before the statutory authority....

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....ayer for payment of interest @6% on the principal amount claim which has not been acted upon by the Department. He, therefore, submits that although the principal amount has been refunded back to the petitioner, the amount claimed as interest has not been acted upon by the Department as yet. 5. Upon hearing the learned counsel for the parties, it is seen that the petitioner did not prefer any app....