2019 (12) TMI 1346

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..... allow them to withdraw their appeal - Since, the appellant has requested to allow them to withdraw their appeal, they are allowed to withdraw their appeal - appeal dismissed as withdrawn. - 26 (JPM)/CGST/JPR/2019 - - - Dated:- 27-12-2019 - (J.P. MEENA) ADDITIONAL COMMISSIONER (APPEALS) The subject appeal under Section 107 of the Central Goods and Service Tax Act, 2017 have been filed .....

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..... ntegrated Tax during the month of July 2017 under the various shipping bills. 2.2 On scrutiny of the Shipping Bills under which the goods as mentioned in the invoices were exported by the appellant, it was noticed that the appellant claimed the drawback on the goods under the Column-A of Drawback Schedule whereas, it has been provided that no refund of input tax credit shall be allowed, if the .....

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..... that no refund of input tax credit shall be allowed, if the supplier of goods or service or both avails of drawback in respect of central tax or claims refund of the integrated tax paid on such supplies. 3. Being aggrieved with the Order in Original, the appellant has filed appeals against the said Orders in Original before the Additional Commissioner (Appeals), CGST, Jaipur for seeking relief .....

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