2023 (4) TMI 404

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....y the petitioner for the period September, 2017 to March, 2018. The petitioner also seeks directions that the respondent be directed to pay an amount of Rs.14,46,417/- being the refund amount claimed for the period April, 2018 to March, 2019. Additionally, the petitioner also claims interest on the said amount of refund, which have been withheld by the respondent. 2. The petitioner carries on the business as G.S. Industries and is engaged in manufacturing Handpump parts falling under HSN 8413/9140, which is chargeable to Goods and Services Tax @ 5%. 3. The petitioner claims that it has accumulated Input Tax Credit on account of an inverted duty structure. 4. The petitioner filed an application on 04.07.2019 claiming refund of Rs.23....

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....levant period. 2. From various sources, it was also observed that the product which are claimed to be manufactured by you requires very little to no Brass. You are requested to provide the details of the stock register/item wise summary for verification of the refund claim. 3. You are also requested to submit the details of the registered place of business (both principal and additional) to this office as a PV was conducted by the AE branch on 16.09.2020 at the regd. Principal place of business under section 67(1) of the CGST Act 2017 and it was observed that some other firm is running since January 2019." 7. The petitioner responded to the said Show Cause Notices. Petitioner's explanation was not accepted and by a sepa....