submitted that owing to the fact that various IGST refunds
were stuck due to mismatch of invoice and shipping bill, the Central
Board of Excise ... accepting the refund of such higher duty drawback,
the writapplicant is not entitled to seek the refund of the IGST
paid in connection with
sulphate. The writ applicant claims that it is eligible
for the IGST refund claim on the basis of the shipping bills ... accepting the refund of such higher duty drawback,
the writapplicant is not entitled to seek the refund of the IGST paid
in connection with
entitled to refund of
IGST amount, but could not be processed due to the fact that the
IGST refund is processed and sanctioned ... system does not enable them to refund
the IGST amount. Being an undisputed fact that IGST refund is
payable to the petitioner, the petitioner
Integrated Tax and claim refund of such
tax paid. To claim the refund/rebate under
section 16 of the IGST Act, provisions of
section ... demand of recovery
of refund already granted to the
petitioners on the ground that sanction of
such refund was erroneous refund.
26. The petitioners have
taken away the vested right of the
petitioners to claim a refund of IGST paid on export
of goods; and
(iii) Is the Rule violative ... presently stands
imposes certain restrictions in the matter of refund of IGST
and provides that if certain inputs have been availed after
taken away the vested right of the
petitioners to claim a refund of IGST paid on export
of goods; and
(iii) Is the Rule violative ... presently stands
imposes certain restrictions in the matter of refund of IGST
and provides that if certain inputs have been availed after
taken away the vested right of the
petitioners to claim a refund of IGST paid on export
of goods; and
(iii) Is the Rule violative ... presently stands
imposes certain restrictions in the matter of refund of IGST
and provides that if certain inputs have been availed after
taken away the vested right of the
petitioners to claim a refund of IGST paid on export
of goods; and
(iii) Is the Rule violative ... presently stands
imposes certain restrictions in the matter of refund of IGST
and provides that if certain inputs have been availed after
taken away the vested right of the
petitioners to claim a refund of IGST paid on export
of goods; and
(iii) Is the Rule violative ... presently stands
imposes certain restrictions in the matter of refund of IGST
and provides that if certain inputs have been availed after
taken away the vested right of the
petitioners to claim a refund of IGST paid on export
of goods; and
(iii) Is the Rule violative ... presently stands
imposes certain restrictions in the matter of refund of IGST
and provides that if certain inputs have been availed after
