2021 (9) TMI 1303

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed two instructions dated 8th June and 25th June 2021 issued by the Joint Commissioner of CT and GST (Law) at Cuttack to all the Circle Heads in Odisha requiring them to deal with refund of unutilized input tax credit (ITC) against export on the basis that where the export duty is at NIL rate and not exempted "it is to be treated as export duty is paid and as such refund cannot be allowed on the u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....et Agrawal, learned counsel appearing for the Petitioner states that the impugned notices are entirely without jurisdiction and the understanding that where the export duty payable is NIL, ITC should be denied, is contrary to the legl position explained by the Supreme Court of India in Associated Cement Companies Ltd. v. Commissioner of Customs (2001) 4 SCC 593 (para 82). The constitutional validi....