2026 (3) TMI 1307

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....hosh. For the CGST: Mr. Manasi Mukherjee, Mr. Bijitesh Mukherjee. For the State: Mr. Tanoy Chakraborty, Mr. Saptak Sanyal. ORDER 1. The petitioner challenges an order of the appellate authority dated April 26, 2024, passed under Section 107 of the Central Goods and Services Tax Act, 2017, by which the appellate authority rejected a refund sanction order dated February 24, 2023, passed ....

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....m paragraph 5.4.4 of the order of the appellate authority. The said para 5.4.4 is quoted below: "5.4.4 However, agreeing with the view of the Reviewing Authority I find that RSA has neither made any analysis nor given any findings as to whether the Shipping Lines involved in this case were Foreign Shipping Lines or Indian Shipping Lines. The respondent in their reply dated 16.10.2023 stat....