2020 (1) TMI 1090

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Full Text of the Document

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....tution of India, wherein the writ petitioner has complained of inaction on the part of the respondents authorities for granting it refund of IGST levy for exports made to Bhutan under section 54 of the CGST Act. Counsel appearing on behalf of the respondents submits that requisite application has not been made before the concerned officer and accordingly the same should be made to the Assistant Co....