2023 (7) TMI 937

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....-2023<br>W. P. No. 18828 of 2020 And W. M. P. Nos. 23402 And 23403 of 2020 - -<br>GST<br>Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.R.Swarnavel For the Respondents : No Appearance For the R2 to R4 : Mr.Rajinish Pathiyil Senior Central Government Standing Counsel ORDER The petitioner herein is an exporter of utensils, who claims to have filed a Duty Drawback under Sect....

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....ular, entire verification has to be completed within fourteen (14) working days which has not been complied. It is submitted that more than three years have been lapsed since the Refund claims and the Duty Drawback claims were filed of the petitioner. It is submitted that the respondents have not been sanctioned claims to the petitioner. Hence the petitioner has filed the present writ petition. ....

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....earned Senior Central Government Standing Counsel for the respondents 2 to 4 would further submit that at present there is no embargo for processing the Refund claims and Duty Drawback claims filed by the petitioner for refund of IGST filed under Section 64 of the CGST, Act, 2017 and a Duty Drawback under Section 74/75 of the Customs Act, 1962. 8. Recording the above submissions and the communi....