Court grants exemption from filing attestation of affidavits due to situation, directs timely refund decision.

The court allowed exemption from filing attestation of affidavits due to the prevailing situation, with the applicant directed to file signed and affirmed affidavits within a week of the Court's regular functioning resumption. Regarding the refund of export benefits under the IGST Act and CGST Act, the court directed the respondents to decide on the refund claim within 12 weeks, citing relevant laws and emphasizing timely resolution, referencing Union of India vs. Mafatlal Industries Ltd. (1997 89 ELT 247 SC). The petitioner was instructed to cooperate by providing necessary documents. The writ petition was disposed of with these directions.

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Issues:
1. Exemption from filing attestation of affidavits.
2. Refund of export benefits under the IGST Act and CGST Act.

Exemption from filing attestation of affidavits:
The court allowed the exemption from filing attestation of affidavits due to the prevailing situation, directing the applicant to file duly signed and affirmed affidavits within a week of the Court's regular functioning resumption.

Refund of export benefits under the IGST Act and CGST Act:
The petitioner sought a refund of export benefits amounting to Rs. 3,57,52,392/- along with interest under Section 16 of the Integrated Goods and Service Tax Act, 2017, and Section 54 of the Central Goods and Service Tax Act, 2017. The court noted that the decision on the refund claim was pending with the respondents. The court directed the concerned respondents to decide on the refund claim as early as possible, preferably within 12 weeks from the date of the order, in accordance with the law, rules, regulations, and government policies. The petitioner was required to cooperate with the authorities by providing necessary documents and information. The judgment referenced the case law of Union of India vs. Mafatlal Industries Ltd. (1997 89 ELT 247 SC) in emphasizing the timely resolution of the refund claim. The writ petition was disposed of with these directions.

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