Section 16 of the IGST Act, 2017 — Refund — The petitioner department challenged the appellate order dated 13.08.2021, whereby the Appeal has been allowed. The respondents moved an application seeking refund on 20.02.2020 claiming an amount of Rs.1,84,17,252/- on the tax paid inputs of the Goods, which was ultimately exported by the respondents and a provisional order dated 04.03.2020 allowing partial refund amounting to Rs.1,65,75,526.80 was granted. The department viewed that the provisional refund granted to the respondents was erroneous refund and, SCN dated 07.04.2020 was issued. Thereafter order for recovery of refund granted was issued. The respondent filed appeal against the Order, which was allowed by the Appellate Authority. The petitioner submitted that the goods were transported from Surat to ICD Panki Kanpur for its further export without the e-way bills and the appellate authority has erred in allowing the appeal. The court observed that argument of the petitioner cannot be accepted as it is well settled that the allegations as levelled in the SCN should be clear and specific The Commissioner (Appeals) observed that the goods were received by the respondents through e-way bills within the same city, there was no requirement of generation of e-way bills as provided under the notification dated 19.09.2018. Therefore, no interference is called for in the appellate order.

Held that:- The Hon’ble High Court dismissed the writ petition.