2023 (6) TMI 580

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.... No. 1, 2, 3, 4, 5 : None. ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V. ANJARIA) The draft amendment dated 06.04.2023 already forming part of the record of the petition, is hereby granted. The same shall be carried out immediately. Thereby, the order in original dated 27.3.2023 passed by the competent authority after filing of the petition is sought to be challenged and the prayers are s....

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....fund of such tax paid on the exported goods in the petitioner's favour under Section 16(3) of the IGST Act, 2017. (iii) directing respondent Nos.4 and 5 to reassess Bills of Entry filed by the petitioner for imports made against Authorization by assessing and charging IGST (i.e. Integrated Tax) on the goods imported against Authorizations in question, after 9.10.2018 and directing respond....