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2020 (1) TMI 1294

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..... s requested to allow them to withdraw their appeals, their appeals are allowed to be withdrawn. Appeal dismissed to be withdrawn. - 16 To 24 (JPM)CGST/JPR/2020 - - - Dated:- 17-1-2020 - SHRI J.P. MEENA. ADDITIONAL COMMISSIONER (APPEALS). The subject (9) Nine appeals under Section 107 of the Central Goods and Service Tax Act, 2017 have been filed by M/s. Rupayan, 68, Vijaywari. Sikar Roa .....

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..... appellant is a manufacturer and exporter of garments and exported goods under LUT as prescribed under Section 16(2) of IGST Act, 2017, without charging IGST on the invoice. The appellant has filed refund application in RFD-01A for refund of unutilized ITC on export of Goods and Services exported without payment of Integrated Tax. The adjudicating authority has rejected the refund application vide .....

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..... the month July-2017, August-2017, September 2017, October-2017, November-2017, December-2017, January-2018, February-2018 and March-2018. Further they also stated that they would like to get there-credit of their Input Tax Credit and in the context to that they are withdrawing their appeals. 6. I have carefully gone through the case records and submission made by the appellant. I find that the .....

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