Case Law Details
BNP Paribas Global Securities Operations Private Limited Vs Assistant Commissioner of GST & Central Excise (Madras High Court)
Considering the fact that the petitioner has also not been able to utilize the credit of duty under the provisions of GST which came to be effected from 01.07.2017, legitimate export incentives cannot be denied to the petitioner. I find no merits in denying the benefit of refund claim filed by the petitioner under Rule 5 of the CENVAT Rules, 2004. The respondent shall therefore refund the amount to the petitioner within a period of six weeks from the date of receipt of a copy of this order.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
The petitioner has challenged the impugned Order-in-Original Nos.79 and 80 of 2018 dated 25.10.2018 to quash the same and direct the respondent to grant refund claim to the petitioner.
2. The petitioner had filed the three refund claims on 07.09.2017, 21.09.2017 and 30.10.2017 for the the following period. (Commencing from October 2016 to December 2016, January 2017 to March 2017 and April 2017 to June 2017).
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