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2024 (5) TMI 81

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..... ication yet to be made. - HELD THAT:- Learned counsel for the petitioner submits that in so far as release of IGST and interest is concerned, the same already stands allowed in favour of the petitioner and the issue now surviving is with regard to release of ROSCTL. Learned counsel submits that the same pertains to 13 shipping bills which were uploaded on the online portal of the respondent, out o .....

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..... er: Mr. Anjali Jha Manish, Mr. Priyadarshi Manish and Ms. Divya Rastogi, Advocates Versus For the Respondents: Ms. Sonu Bhatnagar, SSC with Ms. Nishtha Mittal, Ms. Apurva Singh and Ms. K.S. Mary Jonet, Advocates for R-1 3 Mr. Asheesh Jain, CGSC with Mr. Gaurav Kumar, Mr. Preetpal Singh, Ms. Neha Narang, Advocates for R-5 Mr. Aditya Singla, SSC with Mr. Ritwik Saha, Advocate for R-2 and 4 Mr. Rajee .....

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..... ls which were uploaded on the online portal of the respondent, out of which 11 were uploaded on 31.03.2020 and two were uploaded on 30.10.2020. 4. Learned counsel appearing for the respondent no. 5/DGFT submits that the Department does not process the bills merely on their being uploaded but on a formal application being filed seeking release of ROSCTL in terms of the handbook of procedure issued .....

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