9911796707
TMI Blog2023 (8) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner closed the previous account and had opened the new account with IDBI Bank - HELD THAT:- By a communication dated 20.12.2022, it has been informed to the petitioner that the third respondent has been addressed to redress the matter and transfer the IGST refund to the new account and the issue may be followed up with the third respondent - there is no dispute that the petitioner is entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the second respondent. 3. The petitioner had exported goods under two shipping bills as detailed below:- Sl.No. Shipping Bill No. Date IGST Re-Fund 1 3636182 050821 INR 326306.00 2 3636062 050821 INR 163153.00 4. On the exports made by the petitioner, the petitioner had claimed refund under Section 54 read with Rule 96 of the Central Goods and Service Tax (CGST) Rules, 2017. 5. At the time when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the new account and the issue may be followed up with the third respondent. 8. There is no dispute that the petitioner is entitled for refund on the exports made by the petitioner. However, the amount has not been refunded to the petitioner as the petitioner closed the previous account and had opened the new account with IDBI Bank. 9. Considering the fact that the exports have made as early as 05. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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