TaxTMI 
TaxTMI 
2025 (8) TMI 1456
X X X X Extracts X X X X
X X X X Extracts X X X X
....2020-21, but also the appellate order dated 23rd February, 2023 passed by the appellate authority under Section 107 of the said Act arising out of the refund sanction order dated 11th March, 2021. 2. The petitioner's case proceeds on the premise that in connection with an appeal filed by the department challenging the refund sanction order dated 11th March, 2021 since, the petitioner could not demonstrate and/or prove that it had exported a consignment worth Rs. 89,84,400/-, for the same could not be considered as a zero rated supply in order to be entitled for refund, the appellate authority had directed recalculation of the refundable amount. Consequent thereon a proceeding under Section 73 of the said Act had been initiated to recover....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f the said Act is dependent upon recomputation as directed by the appellate authority. She would further submit that in terms of the order passed by this Court on 18th August, 2025, the petitioner is ready and willing to keep in security, the determined amount of Rs. 32,17,600/- which was directed to be recovered and in that context she would submit that in terms of an order of attachment issued in Form DRC 13 dated 17th June, 2025, in furtherance to the demand made in DRC 07 dated 11th March 2023 a sum of Rs. 35,39,360/- has already been attached and the fixed deposit maintained by the petitioner with the Punjab National Bank has been marked 'lien' to the extent of Rs.35,39,360. Such fact would also corroborate from the communication issue....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... ought to be placed on the submission made by the petitioner. No interference is called for. 5. Having heard the learned advocates appearing for the respective and having considered the materials on record, I find that the petitioner's application for refund in Form RFD 01 was initially allowed by refund sanction order in Form RFD 06 dated 11th March, 2021.On an appeal filed by the department, the appellate authority found that the petitioner had failed to substantiate the zero rated supplies inasmuch as the petitioner could not demonstrate/prove the export by supporting documents and accordingly became ineligible to be entitled to zero rated supply pertaining to export consignment for a sum of Rs. 89,84,400/-. It may be noted that altho....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the goods, I am of the view that the entire matter would require reconsideration on merits by the appellate authority to avoid failure of justice. 6. Having regard thereto, and while directing the petitioner's banker, being the Punjab National Bank, Sevak Road, Siliguri, West Bengal, IFSC PUNB0319600 to treat the Fixed Deposit held in lien to the extent of Rs. 35,39,360/-, pursuant to the order of attachment in Form DRC 13 dated 18th June, 2025, to be retained by the Bank as a security in connection with the above appeal and the same shall abide by the result of the appellate proceeding, I remand the entire matter to the appellate authority for the appellate authority to decide the aforesaid appeal from the refund sanction order dated 11....