2022 (7) TMI 753

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....T GOVERNMENT PLEADER/PP for the Respondent(s) No. 1 NOTICE SERVED BY DS for the Respondent(s) No. 1,2,3 ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Looking to the compass of the controversy in the petition and having regard to the request and consent of the learned advocates appearing for the respective parties, the petition was taken up for final consideration. 1.1 Rule, returnable....

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....claim is "Wrong ITC Claim". 2.1 The aforesaid order preceded show cause notice dated 19.6.2021. It was a notice pursuant to the refund application filed by the petitioner under section 54 of the Act. 3. The petitioner happens to be an importer holding license under the Export Promotion Capital Goods Scheme (for short 'EPCGS') prescribed under Chapter 5 of the Foreign Trade Policy 2015-2020. It a....

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....nt is calculated is not clear. (4) Attached documents are incomplete. So Kindly prove that why your refund application should not be rejected on above mentioned grounds." 4.1 Therefore, the grounds indicated for proposed refusal for refund were inter alia that the claim for refund was more than two years old; that the clear ground was not mentioned; that the refund calculation was also not cl....