2026 (5) TMI 1437

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....anerjee. For the CGST: Ms. Manasi Mukherjee. Mr. Bijitesh Mukherjee. For the State: Mr. Tanay Chakraborty. Mr. Saptok 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, pass....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....graph 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 review of the Reviewing Authority I find that RSA has neither made any analysis nor given any findings as to whether the Shipping Lanes involved in this case were Foreign Shipping Lines or Indian Shipping Lines. The respondent in their reply dated 16.10.2023 stated ....