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M/S. PARADEEP PHOSPHATES LTD. vs. ASST. COMMISSIONER, CGST AND CENTRAL EXCISE
(Orissa High Court)

Hon'ble Judges:

MOHAMMAD RAFIQ
K.R. MOHAPATRA

Pet. Counsel

Jnanesh Mohanty

Res. Counsel

R.s.chimanka

Petitioner / Applicant	M/S. PARADEEP PHOSPHATES LTD.
Respondent	ASST. COMMISSIONER, CGST AND CENTRAL EXCISE
Court	Orissa High Court
State	Odisha
Date	Sep 3, 2020
Order No.	W.P.(C) No.16903 of 2020
Citation	2020(9) TAXREPLY 3304
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ORDER
Heard Mr.Jnanesh Mohanty, learned counsel for the petitioner and Mr.R.S.Chimanka, learned Senior Standing Counsel for CGST & Central Excise through Video Conferencing mode. 2. The petitioner-Company in this writ petition prays for a direction to set aside the order passed by the Assistant Commissioner, CGST and Central Excise, Cuttack Division (OP No.1) in rejecting the refund of unutilized ITC to the petitioner-Company accumulated taking into account of inverted duty structure. The petitioner-Company further prays for a direction to the opposite party No.1 to pass a reasoned and speaking order in accordance with law taking into consideration the Circular No.59/33/2018-GST dated 04.09.2018 (Annexure-4) issued by the Central Board of Indirect Taxes and Customs affording opportunity of hearing to the petitioner as well as for consequential reliefs. 3. Mr.Mohanty, learned counsel for the petitioner-Company submits that the petitioner- Company is a manufacturer of fertilizer....