2021 (10) TMI 473

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ITIONER : MR. P DAS ADVOCATE FOR THE RESPONDENT : SC, CUSTOMS ORDER Heard Mr. A Kanodia, learned counsel for the petitioner. Also heard Mr. S C Keyal, learned counsel for the Customs Department, Government of India. The petitioner is aggrieved to the extent that their claim for refund of IGST paid on export of goods done from Non-EDI sites has not been refunded. The respondents in the Departm....