2021 (6) TMI 184

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....arma, Advocate. Respondents Through: Mr. Harpreet Singh, Sr. Standing Counsel with Mr. Ashwin Kataria, Advocate for R-1. Mr. Satish Kumar, Sr. Standing Counsel for R-2, DRI. JUDGMENT D.N. PATEL, CHIEF JUSTICE(ORAL) Proceedings have been conducted through video conferencing. CM No. 17490/2021 (Exemption) Allowed, subject to all just exceptions. Application is disposed of. CM....

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.... benefits to the tune of Rs. 3,57,52,392/- along with interest, under Section 16 of Integrated Goods and Service Tax Act, 2017 read with Section 54 of Central Goods and Service Tax Act, 2017. 5. It is submitted by the counsel for the Petitioner and not disputed by the counsels for the Respondents that the decision with respect to refund of export benefits to the Petitioner is still pending cons....