2022 (10) TMI 1066

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..... 2231 OF 2022 (T-CUS) - -<br>GST<br>HON&#39;BLE MR.JUSTICE S.R.KRISHNA KUMAR PETITIONER (BY SRI. RAJU H.Y., ADVOCATE) RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE FOR R1 TO R3 SRI HEM KUMAR, AGA FOR R4) ORDER In this petition, the petitioner has sought for the following reliefs: "(i) Issue a writ of certiorari or order in the nature of Certiorari to quash the letter C.No.VIII/20/02/202....

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....uced by the petitioner, learned counsel for the petitioner invites my attention to the impugned communication at Annexure-B dated 27.09.2021 in order to point out that the said impugned letter is not only contrary to the provisions of the circular dated 09.10.2018 but the same has also failed to consider the specific claim of the petitioner that he is entitled to refund of IGST since the said circ....

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....ot Meridian Ltd. V. The Commissioner of Customs reported in 2020 (1) TMI 90- Madras High Court. 6. Modern India Products v. The Asst. Commissioner of Customs reported in 2021 (4) TMI 1213 - Madras High Court. 7. M/s.Raj Exim v. The Asst. Commissioner of Customs reported in 2021 (4) TMI 1212 - Madras High Court. 8. Circular No.37/2018 - Customs dated 09.10.2018. 9. Notification No.131/2016-....

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....claim for refund put forth by the petitioner is liable to be rejected. It is therefore submitted that there is no merit in the petition and the same is liable to be dismissed. 6. Perusal of the material on record including the impugned letter at Annexure - B dated 27.09.2021 would indicate that the specific contention urged by the petitioner in relation to his request for entitlement to refund of....