9911796707
TMI Blog2022 (7) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- The striking infirmity in the impugned order whereby the refund was rejected was that it was entirely new ground than the aforesaid mentioned in the show cause notice. The claim was negatived on the ground that refund was inadmissible because of wrong ITC claim. It turns out that the new ground is relied on by the authority. It rejected claim of refund which was never mentioned in the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RIA) Looking to the compass of the controversy in the petition and having regard to the request and consent of the learned advocates appearing for the respective parties, the petition was taken up for final consideration. 1.1 Rule, returnable forthwith. Learned Assistant Government Pleader Mr. Trupesh Kathiriya waives service of notice of Rule on behalf of the respondent State. 1.2 Hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion filed by the petitioner under section 54 of the Act. 3. The petitioner happens to be an importer holding license under the Export Promotion Capital Goods Scheme (for short EPCGS ) prescribed under Chapter 5 of the Foreign Trade Policy 2015-2020. It appears that the petitioner filed the refund application under section 54 of the CGST Act in FORM RFD-01 for an amount of IGST paid on the impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not be rejected on above mentioned grounds. 4.1 Therefore, the grounds indicated for proposed refusal for refund were inter alia that the claim for refund was more than two years old; that the clear ground was not mentioned; that the refund calculation was also not clear and that the documents were incomplete. 4.2 In this regard, it is the case of the petitioner that the petitioner was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the impugned order deserves to be quashed. It is accordingly quashed and set aside. The refund claim/application of the petitioner shall be reconsidered by the authority concerned afresh after following due procedure in law and appropriate order in accordance with law shall be passed to complete the entire exercise within 12 weeks from today. 6.1 We make it clear that we have not gone into no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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