2025 (3) TMI 1471

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sik 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. LCSH 01-10-2020 PBE/20-21/061 607-685 41,38,000/- 03. LCSH 0....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t 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 appeal against the order of the appellate authority dated February 28, 2023. Meanwhile, the Revenue has already initiated recovery proce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y 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 appeal concerning these three shipping bills, taking into account the documents appearing at page 270 of the writ petition, which the petitioner a....