2023 (9) TMI 1545

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..... e appropriate that the concerned authority should apply its mind to the refund application as made by the petitioners, as far as back on 13 March 2020 and take an appropriate decision, which be placed on record of the Court, before the adjourned date of hearing. It is appropriate that the concerned Designated Officer hears the petitioners in passing an appropriate order. Stand over to 9 October 20 .....

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..... there is any attempt to take any illegal benefit under the duty drawback scheme, the Authorities under the Customs Act are not powerless to take appropriate action of issuing a show cause notice under the regime which is independent by itself. However, to link any issue under the Customs Act in regard to refund of IGST, for which the petitioners have made a bonafide refund application, would be an .....

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