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of <h1>Export Tax Refund Claim: Petitioner Must Submit Representation, Respondent to Evaluate IGST Refund Within Specified Timeframe</h1> <h3>Prakash Impex, Rep by its Partner, S. Pavan Kumar Versus Commissioner of Customs (Exports-Sea), The Superintendent of CGST, Chennai</h3> HC directed petitioner to submit representation copy to respondent within two weeks. Respondent must evaluate refund claim for IGST on export goods within ... Refund of IGST paid on export of goods - HELD THAT:- In the case on hand, according to the petitioner they are entitled to claim refund of IGST, which was paid by them during the export of goods. In this regard, a representation dated 03.10.2022 has also been filed by the petitioner for sanction of refund. However, the same was not considered by the 2nd respondent till date. This Court directs the petitioner to furnish a copy of the representation dated 03.10.2022 before the 2nd respondent within a period of 2 weeks from the date of receipt of copy of this order - Petition disposed off. In the case before the Madras High Court, presided over by Hon'ble Mr. Justice Krishnan Ramasamy, the petitioner sought a directive for the 2nd respondent to consider a representation dated 03.10.2022. The petitioner requested the sanction of a refund amounting to Rs. 18,78,728 for IGST paid on the export of goods, along with applicable interest as per Section 56 of the CGST Act and Rule 96 of the CGST Rules, 2017. The petitioner claimed entitlement to this refund due to the payment made during the export process, but the 2nd respondent had yet to act on the representation.The respondent's counsel, Ms. Revathi Manivannan, acknowledged the delay and requested the court to direct the petitioner to provide a copy of the representation to the 2nd respondent for further action. The court, after considering submissions from both parties, directed the petitioner to furnish the representation copy to the 2nd respondent within two weeks. Subsequently, the 2nd respondent is instructed to evaluate and resolve the representation based on its merits and legal provisions within four weeks of receipt. The writ petition was disposed of with these instructions, and no costs were awarded.
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