https://www.taxtmi.com/caselaws?id=408288 The court allowed exemption from filing attestation of affidavits due to the prevailing situation, with the applicant directed to file signed and affirmed affidavits within a week of the Court's regular functioning resumption. Regarding the refund of export benefits under the IGST Act and CGST Act, the court directed the respondents to decide on the refund claim within 12 weeks, citing relevant laws and emphasizing timely resolution, referencing Union of India vs. Mafatlal Industries Ltd. (1997 89 ELT 247 SC). The petitioner was instructed to cooperate by providing necessary documents. The writ petition was disposed of with these directions. en-us Mon, 31 May 2021 00:00:00 +0530 Tue, 25 Mar 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408288 The court allowed exemption from filing attestation of affidavits due to the prevailing situation, with the applicant directed to file signed and affirmed affidavits within a week of the Court's regular functioning resumption. Regarding the refund of export benefits under the IGST Act and CGST Act, the court directed the respondents to decide on the refund claim within 12 weeks, citing relevant laws and emphasizing timely resolution, referencing Union of India vs. Mafatlal Industries Ltd. (1997 89 ELT 247 SC). The petitioner was instructed to cooperate by providing necessary documents. The writ petition was disposed of with these directions. Case-Laws GST Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408288