2025 (12) TMI 907

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....i/b Prabhakar Shetty,. For the Respondents: Mr Karan Adik i/b Saket Ketkar,. ORAL ORDER:- (PER M. S. SONAK J.) 1. Heard the learned Counsel for the parties. 2. Leave to amend the prayer clause. Amendment is to be carried out forthwith. Re-verification is dispensed with. 3. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel ....

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....also rejected by the Respondent No.3 on both counts vide common order dated 31.03.2022 (Exhibit "C" at Pg No. 61). 8. Thereafter, the Petitioner filed an appeal before the Respondent No.2 which was partly allowed vide the Impugned Order dated 13.09.2023 to extent of interest on delayed payment of drawback under the Customs Act. As far as the interest on delayed payment of IGST refund is concern....

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....ntral Excise Act, 1944. The Provisions of the CGST Act, 2017 are not exercisable in revision proceedings. In the result, the revision applications filed by the Applicant to the extent of the issue of interest on IGST refund are not maintainable under Section 35EE of the Central Excise Act, 1944." 10. The Petitioner was diligently pursuing the issue of interest on IGST refunds before the Appella....

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....cts of the present case, we think that the request made on behalf of the Petitioner is quite reasonable. As noted earlier, the Petitioner was pursuing the issue of interest on IGST refund quite diligently, though before the authorities under the Customs Act. The objection before this Court was taken for the first time in the impugned order. 13. The learned Counsel for the Petitioner states that....