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TMI Blog2020 (7) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt. We are conscious of the fact that the judgment which is sought to be implemented by the applicant original petitioner is dated 27.06.2019. One year has already gone. In one week s time, if the respondent does not move the Apex Court, the matter shall be proceeded on merits. Matter to appear on 20.07.2020. - R/MISC. CIVIL APPLICATION NO. 356 of 2020 In R/SPECIAL CIVIL APPLICATION NO. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he normal mode of service. 2. In this application for contempt the grievance on the part of the applicant is that the refund claim of the IGST has been illegally withheld by the respondent despite the specific directions issued by this Court on 27.06.2019 in Special Civil Application No. 1260 of 2018. It is further the grievance on the part of the applicant that reiteratively the request for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is desirous of moving the Apex Court against the judgment and order of the Division Bench. 4. We have heard learned advocate Mr. D.K.Trivedi appearing for the applicant. According to whom, the law permits making the request for IGST, when the applicant chooses to refund the higher due drawback. It is further his say that circular of the Government of India, Ministry of Finance has also permitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stem itself does not permit once having availed the higher due drawback when refunded, as happened in case of the present applicant and request is made to switching off the same by claiming the IGST. He emphatically submitted that there is no decision of the Apex Court on this issue and hence, he fervently made a request for adjournment for some time to avail the department some more time to appro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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