Export IGST refund claim directed for consideration, with the competent authority required to decide within a fixed time.

A writ petition concerning refund of IGST paid on exported goods was disposed of with a direction to the competent authority to consider the refund request reflected in the shipping bills and decide it within the stipulated time. The Court did not determine the refund entitlement on merits; it confined relief to consideration of the application by the Department. The operative effect was a time-bound direction for administrative decision on the export refund claim.

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Issues: Whether the petitioner was entitled to a direction for consideration of its refund claim arising from export of goods and consequent refund of IGST paid.

Analysis: The petitioner had exported goods and claimed refund of the IGST paid on such exports. The petition was not decided on the merits of the refund entitlement, but the Court noted that the Department would not be averse to taking a call on the application. In these circumstances, the writ petition was disposed of with a direction to the competent authority to consider the refund request reflected in the shipping bills and to decide the claim within a stipulated time.

Conclusion: The petitioner obtained a direction for consideration of the refund claim, with a time limit fixed for disposal by the competent authority.

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