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<h1>IGST Refund of Rs. 33,70,851 for Zero-Rated Export Supplies Must Be Processed Within Six Weeks</h1> The HC ordered Respondents to process Petitioner's refund application of Rs. 33,70,851 for November 2019 within six weeks, with interest accrued. The ... Refund of zero-rated supplies - interest on delayed refund - statutory time limit for processing refund applications and issuance of FORM GST RFD-02/RFD-03Refund of zero-rated supplies - interest on delayed refund - statutory time limit for processing refund applications and issuance of FORM GST RFD-02/RFD-03 - Direction to respondents to process the petitioner's refund application for the month of November, 2019 and to pay interest on the delayed refund within a specified time frame. - HELD THAT: - The petitioner filed a refund application dated 4th November, 2020 for export of goods treated as zero-rated supplies which had not been processed and for which no acknowledgment in FORM GST RFD-02 or deficiency memo in RFD-03 had been issued within the stipulated time. On notice, the respondents accepted that the application would be processed and an order passed within six weeks, and did not oppose payment of interest on the delayed refund. In view of the respondents' concession and the petitioner's entitlement to interest for delayed payment, the court, with the consent of the parties, disposed of the petition by directing the respondents to process the refund claim and pay the interest accrued thereon in accordance with law within six weeks.The respondents are directed to process the petitioner's refund application for November, 2019 and to pay interest on the delayed refund in accordance with law within six weeks; writ petition disposed of.Final Conclusion: The petition is disposed of by directing the respondents to process the petitioner's refund application for November, 2019 and to pay the interest accrued on the delayed refund in accordance with law within six weeks. The High Court Delhi ordered the Respondents to process the Petitioner's refund application of Rs. 33,70,851 for November 2019, related to export of goods as zero rated supplies, within six weeks, along with interest accrued. The case was disposed of with the consent of both parties.
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