2022 (5) TMI 634

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....a a/w Mr.Satya Prakash Sharma and Mr. Ranjith Aithe for the Respondent nos.4 and 5 P.C. 1. The Petitioner seeks direction against the Respondents to sanction refund for RS.17,45,941/- in terms of section 16(3)(b) of the IGST Act read with section 54 of the CGST Act and Rule 96 of the CGST Rules. 2. Mr.Shah, the learned counsel for the Petitioner submits that the Petitioner had never claimed hig....

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....Apex Court (Supra). 4. Mr. Mishra, the learned counsel for the Respondents submits that the moment the Petitioner had suffixed 'A', it is sufficient to infer that the Petitioner claimed higher draw back. The circular dated 09.10.2018 clearly suggests that by declaring draw back serial suffixed with 'A' or 'C' and by making above declaration, the exporters consciously relinquished their IGST / ITC....

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....ntitled to any draw back in excess to the rate specified in column 'B'. In the present case, rates specified under column 'A' and 'B' are the same. Respondents also do not dispute that the rates specified by the Petitioner in column 'A' and 'B' are the same. 6. From the facts on record, it is evident that the Petitioner is claiming draw back of the custom component only for the goods exported by ....