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2022 (8) TMI 1208

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..... W.P.(C) 880/2020 & CM Appl.2786/2020 - - - Dated:- 23-8-2022 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE TARA VITASTA GANJU Petitioner Through: Mr Puneet Agrawal with Mr Yuvraj Singh and Mr Chetan Kumar Shukla, Advs. Respondents Through: Mr Anurag Ahluwalia, CGSC with Mr Danish Faraz Khan, Adv. for R-1 7. Mr Aditya Singla, Sr Standing Counsel with Mr Yatharth Singh, Adv. for R-2 to 6. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): 1. On the previous date, after hearing the matter, we had captured the difficulty which was obtaining in the matter. For the sake of convenience, the said order i.e., the order dated 19.07.2022 is set forth hereafter: 1. Mr .....

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..... thing we have recorded hereinabove), is that based on the very same exports, IGST refund has been provided to the petitioner. 5.3. Therefore, undoubtedly, before granting IGST refund, respondent no. 2 to 5/Customs would have verified all facets of the export consignments against which IGST refund was claimed, including the facet concerning receipts of export proceeds. 5.4. We may indicate that Mr Agrawal affirms the position that the sale proceeds in foreign currency have been received against the subject exports. 6. Therefore, quite clearly, the various facets concerning the subject goods which have been exported, as it appears, (apart from anything else), are verifiable manually. 6.1. However, since the verification, w .....

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..... next date of hearing. 8. List the matter on 23.08.2022. 2. Happily, pursuant to the direction issued by us, a meeting was convened amongst the concerned officials of the departments adverted to in the order extracted above. 2.1. The result of the meeting has been captured in the minutes of meeting dated 12.08.2022. The essence of the discussions between the various participants is recorded in paragraph 8 of the said minutes of meeting. Paragraph 8 reads thus: 8. After thorough discussion on various possible solutions, it was unanimously agreed to present before the Hon ble Delhi High Court that the best possible solution that can be readily implemented is that DGFT will issue a manual MEIS scrip in this case and the s .....

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