https://www.taxtmi.com/caselaws?id=406667 The court allowed the writ petitions, directing the respondent to refund the amounts claimed by the petitioner within six weeks. The court found no merit in denying the refund claims based on procedural grounds, given the extraordinary circumstances of GST implementation and the petitioner's compliance with the substantive requirements of the law. The court's decision underscores the importance of ensuring that legitimate export incentives are not unduly denied due to procedural technicalities. en-us Mon, 29 Mar 2021 00:00:00 +0530 Tue, 20 Apr 2021 12:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406667 The court allowed the writ petitions, directing the respondent to refund the amounts claimed by the petitioner within six weeks. The court found no merit in denying the refund claims based on procedural grounds, given the extraordinary circumstances of GST implementation and the petitioner's compliance with the substantive requirements of the law. The court's decision underscores the importance of ensuring that legitimate export incentives are not unduly denied due to procedural technicalities. Case-Laws Service Tax Mon, 29 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406667