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CRYSTAL OVERSEAS vs. THE UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

B.P. COLABAWALLA
SOMASEKHAR SUNDARESAN
Pet. Counsel
Rahul C. Thakar
C. B. Thakar
Res. Counsel
Siddharth Chandrashekhar
Saket R. Ketkar

Petitioner / Applicant

CRYSTAL OVERSEAS
Respondent THE UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Jan 20, 2025
Order No.

WRIT PETITION (L) NO. 22566 OF 2023

Citation

2025(1) TAXREPLY 12265
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ORDER

P.C. 1. Rule. Respondents waive service. With the consent of parties, Rule made returnable forthwith and heard finally. 2. The short question raised in the above Writ Petition is whether the Petitioner is entitled to a refund of Input Tax Credit (ITC) for compensation cess leviable under Section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (for short “the Compensation Cess Act”). 3. By the order impugned in the present Writ Petition, Respondent No. 2, by the impugned order in Appeal dated 23rd February 2022, upheld the rejection of the refund passed by Respondent No. 3 vide his order dated 11th August 2021. 4. The brief facts of the present case are that the Petitioner is a partnership firm registered under the GST Law and having its principal place of business within the jurisdiction of Mumbai in the State of Maharashtra. It is inter alia engaged in the business of exporting beverages out of India. The Petitioner had purchased the s....

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