2022 (7) TMI 756

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.... "a) quash and set aside the impugned order dated 23.7.2018 passed by the AC; b) quash and set aside the impugned orders dated 8.2.2018, 4.4.2018,9.7.2018, 5.9.2018 & 3.10.2018 passed by the Commissioner, State Tax, declaring them to have been issued without jurisdiction and authority of law; c) direct the respondent no. 1 to grant refund of Rs. 29,16,569/- of Central Tax, Rs. 16,781/- of Cess and Rs. 13,44,750/- of State Tax under Section 54 of the Central as well as the State Act; d) direct the respondent no. 1 to grant interest in terms of Section 56 of the Central as well as State Act; f) summon the case records relating to the refund proceedings including the records of RAC; g) Issue a Writ....

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....ven> - - - - - - (vi) Net amount to be paid Nil 1571819 - - - - Reason for inadmissible (: 1) The dealer have drawn duty draw back on the higher Side (Category A) (2) Dealer has exported some goods which were purchased under VAT regime. I hereby sanction an amount of INR 15,718,19/- to M/s M/s Batra Enterprises having GSTIN 07AAFFB2718P1 Z8, under sub-section(5} of section (54) of the Act/under 56 of the Act and the amount is to be paid to the bank account no. 2019285010313, CANARA BANK, IFSC Code:- CNRB0002019, MICR: 110015075, DELHI RAJA GARDEN, DELHI-110027..." 3. Mr Jain submits that the said order is unsustainable, for two reasons. 3.1. First, the rejection, although facially ord....

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....ods or services or both avails of drawback in respect of central tax or claims refund of the integrated tax paid on such supplies..." 4.1. It is Mr Jain's contention that refund of ITC can only be denied if the petitioner had availed the drawback in respect of Central Tax. The fact that the petitioner had not availed duty drawback is sought to be demonstrated by referring to the counter-affidavit filed by respondent no.2/Commissioner of Customs (Drawback.) 4.2. In this context, paragraph 2 of the counter-affidavit filed by respondent no.2 is adverted to by Mr Jain. The assertions made by respondent no.2 reads thus: "2. That regarding the payment of drawback to the Petitioner, it is stated that query was raised by the answerin....