Remedy for withholding of Duty drawback & IGST/unutilized ITC by tagging as Risky Exporter

LGW Industries Limited & Anr. Vs. Principal Commissioner, CGST & Central Excise (Calcutta High Court) Duty drawback and IGST/unutilized input tax credit refund of many a exporters are being withheld by the department without assigning any reasons whatsoever by categorizing them as ‘Risky Exporter’ on customs portal, Indian Customs EDI System. The ostensible purpose of such classification is to prevent refund to an unscrupulous exporter who has availed fraudulent input tax credit. However, it has been observed that such tag is not being removed in almost all the cases despit...