2021 (6) TMI 901

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....i Vikas Jhajharia, Authorized Representative (A.R.) for the Respondent ORDER This appeal is filed by the assessee against the Order-in-Appeal Seaport C.Cus.II No. 46/2021 dated 04.02.2021 passed by the Commissioner of Customs (Appeals-II), Chennai. 2.1 The only issue involved is the refund claim of IGST. Facts are not in dispute; the refund is claimed to have arisen on account of the appe....

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..... 4. Heard both sides and have gone through the orders of both the lower authorities carefully. 5. Ld. Advocate relied on a recent decision of the Hon'ble jurisdictional High Court in the case of M/s. Precot Meridian Ltd. v. Commissioner of Customs, Tuticorin reported in 2020 (34) G.S.T.L. 27 (Mad.) and also the Hon'ble High Court of Gujarat in the case of M/s. Amit Cotton Industries v. Prin....

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....ears to be not in accordance with the interpretations drawn in the above decisions, including the Hon'ble jurisdictional High Court in the cases of M/s. Precot Meridian Ltd. (supra) and Hon'ble Gujarat High court (supra) and hence, the denial in the case on hand appears to be unsustainable. 7. Accordingly, since interpretation under GST/IGST is involved, the orders are set aside and the matter ....