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CHANDNI CRAFTS vs. UNION OF INDIA
(Rajasthan High Court)

Hon'ble Judges:

ARUN BHANSALI
ASHOK KUMAR JAIN
Pet. Counsel
Anjay Kothari
Mukesh Gurjar
Res. Counsel
Kuldeep Vaishnav

Petitioner / Applicant

CHANDNI CRAFTS
Respondent UNION OF INDIA
Court Rajasthan High Court
State

Rajasthan

Date Jan 17, 2023
Order No.

D. B. Civil Writ Petition No. 5460/2020

Citation

2023(1) TAXREPLY 6884
Original Order
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ORDER

ORDER This writ petition has been filed by the petitioner aggrieved against the orders dated 29.10.2018 (Annex.2) passed by the Assistant Commissioner, Central Goods & Service Tax, Division-A, Jodhpur and order dated 15.01.2020 (Annex.3) passed by the Commissioner of Central Excise (Appeals) rejecting the appeal filed by the petitioner. It is, inter-alia, indicated in the petition that the petitioner claimed refund of accumulated input tax credit on account of export of goods under letter of undertaking in terms of the provisions of Section 54(3) of the Central Goods & Service Tax Act, 2017 (‘CGST Act’) amounting to Rs.6,07,553/- and Rs.8,78,605/- for the months of July, 2017 and August, 2017. The Assistant Commissioner issued provisional refund order dated 26.09.2018, partially sanctioning refund claims to the petitioner and rejecting the refund claim for the Integrated Goods & Service Tax (‘IGST’) and Central Goods & Service Tax (&ls....

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