IGST refund claim processing deferred until supporting documents are filed, with fresh merits consideration directed thereafter.

Immediate relief in relation to processing of an IGST refund claim on exported goods was not granted as an outright sanction; the petitioner was allowed to produce the necessary supporting documents before the second respondent within two weeks. The second respondent was then directed to consider the refund claim on merits and in accordance with law within six weeks thereafter. The operative effect was a remand for fresh consideration of the refund request after receipt of the required documents, rather than a final determination of entitlement at that stage.

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Issues: Whether the petitioner was entitled to any immediate relief in relation to processing of its IGST refund claim on exported goods, and whether the respondents should be directed to consider the claim after receipt of supporting documents.

Outcome: The petitioner was permitted to produce the necessary documents before the second respondent within two weeks, and the second respondent was directed to consider the refund claim on merits and in accordance with law within six weeks thereafter.

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