Chloride Metals Ltd. Vs Commissioner of Customs (CESTAT Chennai)
Info- The appellant paid IGST of INR 61,24,785. Nonetheless, the appellant was not capable of get the unique paperwork for taking supply of the impugned items. The provider of the appellant, primarily based at Singapore, turned bankrupt and was not ready to supply the unique doc. Accordingly, the appellant filed IGST refund software as he didn’t intend to take launch of products.