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TRIDENT IRON & OTHER vs. PRINCIPAL COMMISSIONER PORT & OTHERS
(Calcutta High Court)

Hon'ble Judges:

NIZAMUDDIN
Pet. Counsel
Vinay Kr. Shraff
Priya Sarah Paul
Sanchita Dey
Res. Counsel
K.k. Maiti
Tapan Bhanja

Petitioner / Applicant

TRIDENT IRON & OTHER
Respondent PRINCIPAL COMMISSIONER PORT & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jun 7, 2023
Order No.

WPA 10101 of 2023

Citation

2023(6) TAXREPLY 7551
Original Order
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ORDER

ORDER Heard learned Advocates appearing for the parties. By this writ petition, petitioners have challenged the impugned order in original passed by the Adjudicating Authority, dated 13th March, 2023, rejecting the partial claim of the petitioners with regard to interest on delayed receipt of refund of IGST paid on exports in question though by the aforesaid impugned order in original, petitioners have been granted interest on delayed receipt of duty drawn back for the relevant period. Petitioners submit that under the law and in view of the decision of the Hon’ble Supreme Court, petitioners are entitled for interest on delayed refund of IGST and the Adjudicating Authority has committed wrong in denying the interest on the same and it is also the case of the petitioners that the respondents/Adjudicating Authority is silent in its impugned order on the aforesaid claim. Considering the facts and circumstances of the case, the respondent/Adjudicating Authority is directed....

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