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    <title>2021 (3) TMI 860 - GUJARAT HIGH COURT</title>
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    <description>The High Court directed respondent No.4 to sanction the refund of Rs. 38,84,875 within 12 weeks to the writ applicants for pending export invoices. Emphasizing compliance with Circular No.12/2018-Customs, the Court outlined a procedure for exporters to approach the customs Zonal Office with specified documents to expedite the refund process. The judgment provided a detailed roadmap for resolving the refund issue, aiming to address exporter grievances effectively and ensure adherence to legal procedures and timelines.</description>
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    <pubDate>Thu, 18 Mar 2021 00:00:00 +0530</pubDate>
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