2025 (3) TMI 1471

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....al, Mr. Bisha Raj Agarwal ORDER Kausik Chanda, J. The petitioner submitted a claim for the refund of unutilised input credit concerning six shipping bills. The details of these shipping bills are provided below: Sr. No. Port Name Invoice date Invoice No. Shipping bill no. Bill Value (Rs.) 01. LCSH 01-10-2020 PBE/20-21/060 607-682 42,28,000/- 02. L....

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....The claims concerning the remaining three shipping bills were not entertained. The rejection was primarily based on the ground that the six shipping bills in question were signed by the Inspector of Customs rather than by the Superintendent of Customs. The petitioner contends that, in the absence of the second appellate authority, namely the GST Appellate Tribunal, he was unable to file an appe....

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....lls that have now been certified by the relevant Superintendent of Customs. In view of the foregoing, the order of the appellate authority dated February 28, 2023, is set aside to the extent that it pertains to the three shipping bills numbered 607682 dated October 1, 2020, 607685 dated October 1, 2020, and 607467 dated October 22, 2020. The appellate authority is directed to rehear the appe....