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

Sethia Oils Ltd. Vs Commissioner of CGST & Excise, Kolkata North (CESTAT Kolkata) 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. Facts: This appeal has been filed by M/s Sethia Oils Ltd (“the Appellant”) against the Order- in- Appeal (“the Impugned Order”) passed by the Commissioner (Appeals) of CGST &am...