Fraudulent IGST refund, drawback benefits violation of Regulation 10(n) CBLR. CESTAT erred in construing...

Fraudulent IGST refund, drawback benefits violation of Regulation 10(n) CBLR. CESTAT erred in construing suspension as penalty under CBLR 2018. Suspension pending investigation permissible under Regulation 16. CESTAT erroneously perpetuated suspension. Regulation 10(n) allows reliance on DGFT, GST documents without physical verification. CESTAT erred in holding appellant guilty under Regulation 10(n). CESTAT order patently erroneous, unsustainable. Appeal allowed, CESTAT order set aside. .....

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