GST Refund Dispute Remanded as Authorities Ignored Later Rule 96(10) Omission

Kelvion India Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) The Bombay High Court disposed of a group of writ petitions through a common judgment, as the facts and issues involved were identical. The petitioner is engaged in the manufacture and export of heat exchangers and allied products and had imported certain raw materials under advance authorisation, claiming exemption from basic customs duty and IGST under applicable customs notifications. The petitioner used these raw materials for manufacturing finished goods, which were exported from India. During the period from June 20...