Section 54 of the CGST Act, 2017--- Refund —- The petitioner prayed for quashing the impugned order dated 23.7.2018, whereby the refund claimed by the petitioner qua central tax and cess was rejected entirely. The petitioner counsel submitted that the petitioner had not availed duty drawback, contrary to what has been stated in the impugned order dated 23.07.2018. The court observed that there are the aspects, which the respondents are required to answer.

Held that:- The Hon’ble Court listed the matter on 14.07.2022.