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GUJARAT NIPPON INTERNATIONAL PVT. LTD. vs. UNION OF INDIA AND OTHERS
(Bombay High Court)

Hon'ble Judges:

S.V. GANGAPURWALA
M. G. SEWLIKAR
Pet. Counsel
Prakash Shah
Res. Counsel
Sangeeta Yadav
J.b. Mishra
Satya Prakash Sharma

Petitioner / Applicant

GUJARAT NIPPON INTERNATIONAL PVT. LTD.

Respondent UNION OF INDIA AND OTHERS
Court Bombay High Court
State

Maharashtra

Date May 2, 2022
Order No.

WRIT PETITION NO.5942 OF 2021

Citation

2022(5) TAXREPLY 5781
Original Order
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ORDER

1. The Petitioner seeks direction against the Respondents to sanction refund for RS.17,45,941/- in terms of section 16(3)(b) of the IGST Act read with section 54 of the CGST Act and Rule 96 of the CGST Rules. 2. Mr.Shah, the learned counsel for the Petitioner submits that the Petitioner had never claimed higher draw back. Mistakenly suffix ‘A’ was included instead of ‘B’ but the draw back claimed was the same as the custom component. 3. The learned counsel relies upon the judgment of the Gujarat High Court in the case of Awadkrupa Plastomech Pvt. Ltd. vs. Union of India 2021(46) G.S.T.L. 31(Guj.). The learned counsel submits that the said judgment has been confirmed by the Apex Court in the case of Union of India vs. Awadkrupa Plastomech Pvt. Ltd. 2021(54) G.S.T.L. J55 (S.C.). The Apex Court by dismissing the SLP observed that Respondents had claimed an IGST refund only to the extent of custom component and saw no error in the....

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