Case Study Name: AU Finja Jewels V/s Assistant Commissioner Div. V CGST and CX (HIGH COURT OF BOMBAY)

Case Study Name: AU Finja Jewels V/s Assistant Commissioner Div. V CGST and CX (HIGH COURT OF BOMBAY) :DATE OF ORDER – 21/06/2024Background: AU Finja Jewels, a jewellery manufacturer, imported gold and exported gold jewellery. They claimed a refund of accumulated unutilized Input Tax Credit (ITC) under the Integrated Goods and Services Tax (IGST) provisions.Issue: The dispute arose over the determination of the value of goods for the purpose of calculating the refund amount.Impugned Order: The Adjudicating Authority granted a...

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