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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
M/S. AKAY NATURAL INGREDIENTS PRIVATE LIMITED – Appellant
Versus
UNION OF INDIA – Respondent
| Table of Content |
|---|
| 1. petitioner availed igst refunds; recovery sought via amended rule 96(10). (Para 2) |
| 2. gujarat judgment modified; amendment effective 09.10.2018. (Para 3) |
| 3. senior counsel contends proceedings unsustainable post-review. (Para 4 , 5) |
| 4. transactions pre-date notification; quash show cause and order. (Para 6) |
JUDGMENT
The petitioner is an export-oriented unit engaged in the business or manufacture of flavours and other allied products. During the period from 23.10.2017 to 08.09.2018, the petitioner carried out imports of raw materials used for the said products, which were procured from outside the country. In respect of the imports, the petitioner availed the benefit of the Notification No. 78/2017/Customsdated 13.10.2017. In connection with the exports undertaken by the petitioner under shipping bills for the period from 23.10.2017 to 08.09.2018, the petitioner filed and claimed a refund of IGST as the goods were exported on payment of IGST. The request of the petitioner for a refund was processed, and the same was allowed as it was found to be consistent with the provisions of Rule 96(10) of theCGST Rules.
2. However, later, Ext.P1 show cause notice was issued by the
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