2023 (1) TMI 559

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....BIT and Customs) ORDER This order will now dispose of the captioned writ petition. 2. Mr.N.Murali, learned counsel for sole writ petitioner and Mr.J.Vasu, learned Junior Panel Counsel (CBIT and Customs) on behalf of lone respondent are before this Court. 3. Owing to the short point on which the captioned writ petition turns, main writ petition was taken up with the consent of learned counsel o....

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....the refund application dated 01.06.2019 submits that the petitioner-company is engaged in the business of manufacturing of rope grabs, motor grabs and other variants of grabs including hydraulic grabs and most of the finished goods are exported. It was further submitted by learned counsel that with the advent of the GST regime, the writ petitioner opted 'Integrated Goods and Services Tax' ....