2026 (7) TMI 577

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....he Respondent(s) No. 2: Mr Utkarsh R Sharma (6157). For the Respondent(s) No. 1: Notice Not Recd Back. ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. The petitioner-Company filed the application seeking refund on 15.12.2023 before the Deputy Commissioner of Customs with respect to the shipping bills for the period from 08.05.2023 to 17.07.2023 of Integrated Goods and Service....

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....arliest;" 2. Thereafter, a show-cause notice was issued to the petitioner-Company by the respondent Customs authority on 29.12.2023 referring to the provisions of Section 149 of the Customs Act, 1962, calling upon for a personal hearing in relation to the claim of refund. Ultimately, by the order dated 22.02.2024, the Customs authorities have rejected the refund application by placing reliance ....

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....prescribes three eventualities under which the claim for refund can be withheld. The case of the petitioner does not fall in either of them. 5. The respondents have not disputed that the petitioners have actually exported the goods. The invoices relating to the exports are placed on record. The respondent thus, has examined the case of the petitioner-Company in context with the provisions of Se....

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....fact that the case of the petitioner-Company does not fall within the provisions of sub-rule (4) of Rule 96 of the CGST Rules, which provides three eventualities in which the refund can be refused. 8. This position of law is already clarified by this Court in the judgment of Amit Cotton Industries v. Principal Commissioner of Customs, (2019) 68 GSTR 226, which is also followed subsequently by t....