2023 (7) TMI 937

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..... W.M.P.Nos. 23402 And 23403 of 2020 - - - GST - Refund claim - Duty Drawback - raw material used in the manufacture of utensils exported by treating export as zero rated supply within the meaning of Section 16 of the IGST Act, 2017 - HELD THAT:- The present Writ Petition is disposed by directing the fourth respondent to process the Refund claims as also the Duty Drawback claim of the petitioner .....

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..... paid on the raw material used in the manufacture of utensils exported by treating export as zero rated supply within the meaning of Section 16 of the IGST Act, 2017. 2. On the strength of the impugned circular dated 23.01.2020 bearing reference Circular No.131//2020-GST, the respondents have declined to process the Refund claim and Duty Drawback claim of the petitioner. 3. It is submitted th .....

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..... uired details in accordance with the impugned circular. 5. It is submitted that despite having given all the details, the Refund claims and the Duty Drawback claims have not been processed. 6. The learned Senior Central Government Standing Counsel for the respondents 2 to 4, on the other hand would submit that recently the regular red alert issued against the petitioner has been withdrawn by .....

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