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CHAIZUP BEVERAGES LLP vs. THE ASSISTANT COMMISSIONER, COIMBATORE I DIVISION AND OTHER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Hari Radhakrishnan
Res. Counsel
M.santhanaraman

Petitioner / Applicant

CHAIZUP BEVERAGES LLP
Respondent THE ASSISTANT COMMISSIONER, COIMBATORE I DIVISION AND OTHER
Court Madras High Court
State

Tamilnadu

Date Mar 26, 2021
Order No.

W.P. Nos.10969, 10972 and 10978 of 2020 And WMP. Nos.13335, 13339 and 13343 of 2020

Citation

2021(3) TAXREPLY 4089
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ORDER

These Writ Petitions challenge appellate orders dated 12.05.2020 passed by R2 confirming the rejection of the refunds claimed by the petitioner. The rejection is confirmed taking note of paragraph 2.5 of Board's Circular No.37/18-Customs dated 09.10.2018, on the ground that there has been an excess claim of duty draw back by the petitioner, as per which, they have renounced their claim for Input Tax Credit (ITC). 2. Though the Writ Petitions challenge orders for the months of July, August and September, 2017, the petitioner does not pursue its claim for the month of July, 2017 and files a memo dated 26.03.2021 requesting that the Writ Petition be closed as withdrawn. Accordingly, W.P.No.10969 of 2020 pertaining to appellate order dated 12.05.2020 in Appeal No.05/2020 for the month of July, 2017 is dismissed as withdrawn. 3. As regards the Writ Petitions for the months of August and September, 2017, the petitioner had admittedly claimed excess draw back. The petitioner is....

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