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of <h1>Court Orders Swift Processing of Refunds, Resolves Grievances</h1> The Court directed the respondent to process the manual refund application within three working days, reducing the refund claim and sanctioning the ... Maintainability of petition - appealable order - Refund of ITC accumulated during export - CBIC’s Circular No. 135/05.2020 dated 31st March, 2020 - HELD THAT:- Since, the order dated 22nd July, 2020 is an appealable order, the present writ petition and all pending applications are disposed of with liberty to the petitioner to file appropriate proceedings in accordance with law. All the rights and contentions of the parties are left open. The next date of hearing i.e. 11th August, 2020 stands cancelled. Issues involved:1. Early hearing and direction for refund processing of manual application.2. Reduction in refund claim and sanctioning of the balance amount.3. Compliance with High Court order and return of redundant manual application.4. Development of functionality for filing refund application by clubbing financial years.5. Grievance regarding sanctioning order and appealable nature of the order.Analysis:1. The petitioner filed an application for early hearing and direction to accept the manual refund application dated 14th February, 2020, covering the period from November 2017 to March 2019. Despite a stay on a circular, the GSTN Portal did not process the refund application spread over two financial years. The Court directed the respondent to process the manual application within three working days, considering the strict timelines stipulated in the Central Goods and Services Tax Rules, 2017.2. The respondent pointed out deficiencies in the manual application, leading the petitioner to agree to reduce the refund claim. Subsequently, the refund for the reduced amount was sanctioned on 22nd July, 2020, and the sanction order was issued electronically. The compliance with the High Court order was confirmed, and the redundant manual application was returned to the petitioner.3. The respondent informed the Court about the development and deployment of functionality on the GST Portal to file refund applications by clubbing financial years, following a circular dated 31st March, 2020. The petitioner expressed grievance over the sanctioning order dated 22nd July, 2020, which was deemed appealable. Consequently, the writ petition and pending applications were disposed of, allowing the petitioner to pursue appropriate legal proceedings.In conclusion, the judgment addressed the issues of early hearing, refund processing, reduction in refund claim, compliance with court orders, development of portal functionalities, and the appealable nature of the sanctioning order, providing a comprehensive resolution to the legal dispute.
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