2026 (6) TMI 621

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....Shaffiq For the Petitioner(s) : Ms.Jayanthi Sekar For the Respondent(s) : Mr.Rajnish Pathiyil Senior Panel Counsel ORDER The present writ petition is filed praying for a writ of certiorarified Mandamus challenging the impugned proceeding dated 13.07.2021 on the premise that petitioner's request for duty drawback has been rejected inter-alia by placing reliance upon Circular dated 0....

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....been followed by the Division Bench of this Court in W.A.(MD).No.1559 of 2021 wherein it was held as under: 3.The learned Standing Counsel relied on Circular No.37 / 2018 - Customs dated 09.10.2018 which states that if duty drawback is claimed, refund of IGST amount cannot be sought. Paragraph Nos.2.4, 2.5 and 3 of the said circular read as follows: "2.4 The declarations required....

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....tion. Considering the fact that exporters have made aforesaid declaration while claiming the higher rate of drawback, it has been decided that it would not be justified allowing exporters to avail lOST refund after initially claiming the benefit of higher drawback. There is no justification for re-opening the issue at this stage." The Hon'ble Division Bench of Gujarat High Court in th....