Petitioner Seeks Refund for Zero-Rated Sales Under IGST; Authorities to Decide on ITC Re-Credit in 15 Days.

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....Re-credit of the amount of input tax credit to the electronic credit ledger account after rejection of refund claim - petitioner had affected zero rated sales as per section 16 of the IGST Act without payment of tax and claimed full refund of the utilized ITC u/S 54 of the CGST which was rejected - directed to take decision in accordance with law within a period of 15 days....