2023 (9) TMI 1545

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....the Respondents : Mr. Jitendra B. Mishra with Mr. Ashutosh Mishra. ORDER P.C.: 1. Prima facie we are of the opinion that the IGST Authorities on the issue of any erroneous punching of duty drawback percentage would not have any jurisdiction to deny the refund the IGST, in the facts and circumstances of the case. We find that there is no provision which would interlink any refund being claimed ....