Since, the appellant has requested to allow them to withdraw their appeal, CGST-Appeals allow them to withdraw their appeal and accordingly dismiss the instant appeal as withdrawn.
Section 16 of the IGST Act — Refund — The appellant claimed the refund of Rs. 12,42,472/- of accumulated ITC paid on goods & services received on export of goods without payment of Integrated Tax under the various shipping bills. On scrutiny of the Shipping Bills, it was noticed that the appellant claimed the drawback on the goods under the Column-A of Drawback Schedule whereas, it has been provided that no refund of ITC shall be allowed, if the supplier of goods or service or both avails of drawback. The adjudicating authority vide impugned order has rejected the refund claim. The appellant vide letter dated 26.12.2019 submitted that they have decided to withdraw the appeal filed against rejection of refund claim.
Held that:- The Hon’ble authority allowed the appellant to withdraw their appeal and accordingly dismiss the instant appeal as withdrawn.