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:

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