2023 (6) TMI 53

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....dv. For the Respondents Through: Mr. Jaswinder Singh, Adv. for R-1/UoI. Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur, Adv. ORDER 1. The petitioner has filed the present petition essentially seeking directions for the respondent to release the Integrated Goods and Service Tax (hereafter 'the IGST') amounting to Rs.59,91,865/- and the Duty Drawback amount of Rs.4,10,616/-....

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.... certain documents which were required by the concerned authorities have not been furnished by the petitioner. He submits that the following documents are required for addressing the said error: "i. Copy of relevant pages of Shipping Bills ii. Copy of GSTR-1/3B iii. Supporting invoice for that supply, as prescribed under CBIC's Circular No. 05/2018-Customs dt. 23.02.2018....

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.... Dasti under signature of Court Master." 3. Mr. Harpreet Singh, learned counsel, who appears for the respondent submits that in compliance with the order dated 02.05.2023, the amount of Duty Drawback has been remitted to the petitioner's bank account. 4. Insofar as the refund of the IGST is concerned, the petitioner has not furnished the documents as required and as directed by the ord....