Rejection of refund on flimsy grounds would defeat the purpose of rebate schemes


Last updated: 08 August 2022

Court :
CESTAT, Kolkata

Brief :
The CESTAT, Kolkata in the matter of M/s Sethia Oils Ltd. v Commissioner of CGST & Excise, Kolkata North [Final Order No.75397/2022 dated July 13, 2022] has held that rejection of refund claimed by the exporter on flimsy grounds would defeat the purpose of rebate scheme and traps the exporters under unnecessary litigations.

Citation :
Final Order No.75397/2022 dated July 13, 2022

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Bimal Jain
Published in GST
Views : 166

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