HC: Dismisses writ challenging CGST/IGST refund denial falling within domain of appellate authority

Kerala HC (Ernakulam) dismisses writ challenging rejection of refund qua CGST and IGST, holds that “Writ petition sans merit” and “do not call for interference under writ jurisdiction”; Notes that refund claim was rejected on the ground that since petitioner-dealer availed duty drawback on export of goods @1% of FOB Value, Revenue limited the refund to SGST portion; Observes that “…….. it is imperative for the petitioner to make out a case of gross ill...