2021 (12) TMI 831

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..... - refund of unutilized input tax credit - despite the verification exercise carried out in terms of Annexure 1, Circular No. 131/1/2020 GST dated 23.01.2020, the tag of risky exporter is not being removed - HELD THAT:- Matter be listed in the week of 17 th January, 2022. - W.P. (T) No. 4497 of 2021 - - - Dated:- 8-12-2021 - HON BLE MR. JUSTICE APARESH KUMAR SINGH AND HON'BLE MRS. JUSTIC .....

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..... 23.01.2020, the tag of risky exporter is not being removed Neither the claim of duty drawback as well as refund of unutilized input tax credit claimed by the petitioner is being allowed. 2. Learned counsel for the respondent No. 3 submits that petitioner has however not yet registered his grievance at the prescribed portal as per para 4 of the Circular No. 131/1/2020 GST issued by the CBEC 20/1 .....

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