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Case Law Details

Case Name : LGW Industries Limited & Anr. Vs. Principal Commissioner, CGST & Central Excise (Calcutta High Court)
Appeal Number : W.P.A. 15807 of 2021
Date of Judgement/Order : 05/08/2022
Related Assessment Year :
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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 despite compliance with the SOP issued by the CBIC vide Circular No. 131/1/2020-GST dated 23-1-2020 for removal such tag.

There is a strict timeline to be observed by the officers to complete the investigation to ensure that genuine exporters are not harassed but exporting community is suffering because of lackadaisical attitude of the department.

In any case in my opinion duty drawback should not withheld at all since in such cases 100% examination of export transactions is done after being tagged as risky exporter and therefore there is no doubt about the veracity of the exports.

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