2025 (2) TMI 1492

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....ed to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof be pleased to quash and set aside: (i) order-in-original No. AC/LCM/134/2022-23/IGST(R) (E) ACC dated 20.08.2022 passed by Respondent No. 2 and (ii) order-in-original No. 438/2022-23/AC/IGST/CAG/JNCH dated 01.09.2022 passed by Respondent No. 3, to the extent the said orders grant interest of 6% from the date immediately after the expiry of sixty days from the date of order dated 02.05.2022 passed by this Hon'ble Court. (b) this Hon'ble ....

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.... Customs (Export), Air Cargo Complex, Mumbai-III, passed an order-in-original dated 20 August 2022 whereby insofar as the interest was concerned, the following order was passed: "ORDER (a) ... .... ..... (b) I hereby sanction an interest amount of Rs.1,94,195/- (Rupees One Lakh Ninety Four Thousand One Hundred Ninety Five Only) on IGST refund sanctioned on the above para(a)." 6. However, subsequently on 13 September 2022 another order was issued which was in the nature of the corrigendum to the said order in original dated 20 August 2022, whereby, the sanctioned of interest of Rs. 1,94,195/- on IGST refund was reduced to an amount of Rs.92,801/-, and accordingly, the order-in-original dated 20 August 2022 came ....

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....erpreted by this Court in the said decisions. 9. On perusal of the impugned orders, we do not find, as to on what basis, a reduction in the interest being earlier granted to the petitioner, has been made and / or the calculation of interest whether at all is made as per the provisions of Section 56 of the CGST Act, for the reason that no reasons or discussion on such aspect is borne out by the impugned order. Although the petitioner would desire that this Court in the present proceedings in exercise of its jurisdiction under Article 226 of the Constitution undertake such exercise and determine the amounts payable, we are, however, not inclined to undertake such exercise of accepting the calculations as placed on record on behalf of the p....