2022 (10) TMI 1066

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....writ of certiorari or order in the nature of Certiorari to quash the letter C.No.VIII/20/02/2020 ICD-IGST (pt file) dated 27.09.2021 issued by the 1^st Respondent; (ANNEXURE-B)." (ii) Issue Writ of Mandamus or a direction in the nature of mandamus directing the 2^nd Respondent to consider the letter dated 17.12.2021 and sanction the refund of IGST of Rs.20,54,75.04 with interest in terms of rule 96 of CGST Rules, 2017 R/witness Section 16 of IGST Act, 2017; (ANNEXUREC) or (iii) Issue any other Writ, Order or direction on the Respondents as this Hon'ble court deems fit in the facts and circumstances of the case in the interest of justice. 2. Heard learned counsel for the petitioner and learned counsel for the respondents....

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.... 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-Customs (NT) dated 31.10.2016. 10. Numinous Impex (I) Pvt. Ltd. v. Commissioner of Customs, Tuticorin reported in 2022 (4) TMI 760 - Madras High Court. According to the petitioner, the circular dated 09.10.2018 is not applicable insofar as petitioner is concerned. 5. Per contra, in addition to reiterating the various contentions urged in the statement of objections, learned counsel for the respondent submits....