2024 (12) TMI 1510

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....r Akshay Pawar, For the Petitioners Mr Karan Adik, a/w Adv Mamta Omle, For the Respondents PC:- 1. Heard learned counsel for the parties. 2. The petitioners, in the shipping bills filed by them applied for refund. Since this refund was not processed, the petitioners addressed letters dated 06 January 2020, 25 May 2021, 18 August 2021 and 08 April 2024 for refund along with interest on ....

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.... 3 would be the appropriate authority. 5. Accordingly, we direct respondents 2 and 3 to dispose of the petitioners' applications in accordance with law and on their own merits within 4 weeks in terms of the statement made on their behalf. If respondents 2 and 3 are of the opinion that GST Authorities are the appropriate authorities after hearing the petitioners and considering the circular reli....