Fraudulent IGST refund, drawback benefits violation of ...

Fraudulent IGST refund, drawback benefits violate Regulation 10(n). Suspension permissible during probe, not penalty. Reliance on DGFT, GST docs valid. CESTAT erred.

Case Laws Customs

July 24, 2024

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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Fraudulent IGST refund, drawback benefits violation of ...

Fraudulent IGST refund, drawback benefits violate Regulation 10(n). Suspension permissible during probe, not penalty. Reliance on DGFT, GST docs valid. CESTAT erred.

Case Laws Customs

July 24, 2024

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