2023 (3) TMI 878

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd sanctioned and credited in the petitioner's bank account. The petitioner also prays that an appropriate direction be issued to the petitioner's bank to unblock the amount of Rs.34,48,080/-, which has been blocked at the instance of the respondent. 2. The petitioner states that the said refund has been granted by an order dated 05.08.2022. Thereafter, the said order was subject to an audit and a review, pursuant to which the petitioner was directed to deposit a sum of Rs.38,786/- as an amount erroneously refunded. 3. The petitioner states that it has voluntarily deposited the said amount of Rs.38,786/- as directed. However, notwithstanding that the petitioner has complied with the said direction, the balance amount of the refund granted....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ur Lakh Forty Eight Thousand and Eighty Rupees) lying in the bank account of Petitioner." 7. This Court had, in the order passed on 15.12.2022, noted the respondents' contention that the action for blocking the petitioner's bank account had been taken on three grounds. First, that there had been a mismatch in the payment made by the petitioner to the supplier in respect of the goods that are stated to have been exported. Second, there was a doubt as to whether any goods were procured from the supplier in question. And third, that the petitioner had also procured goods from another supplier whose registration was suo motu cancelled. 8. It was also the respondents' contention that in addition to the input credit of Rs.34,48,080/- a sum of R....