2021 (2) TMI 595

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....ication under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "A) That this Hon'ble Court be pleased to issue a writ of mandamus, or a writ in the nature of mandamus, or any other appropriate order or direction for calling upon the refund application of the petitioner and after going through the same, respondent No.3 may be ordered to....

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.... costs of the petition / application and orders thereon and; F) for such further and other reliefs, as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." 2 We have heard Mr. Hardik Modh, the learned counsel appearing for the writ applicant. 3 Mr. Modh has invited the attention of this Court to the request made by his client in writing address....

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....gible to claim refund of the IGST paid on the goods supplied/exported. We have accordingly in Dec. 2018 filed refund electronically. Copies of Refund ARN Receipts are annexed hereto and marked as Annexure A. In response to our refund applications, Hon'ble Deputy Commissioner, Central GST, Division V, Ahmedabad South vide letter F.No:V/DIVV/ GST-REF/JADE/392/1819/ 157 dated 01.05.2019 retu....

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....IVV/ GST-REF/ JADE/392/ 1819/ 199 dated 01.03.2019 once again returned the refund claim with below mentioned remark : On going through the documents submitted with the refund claim it is observed that the refund claim pertains to the Export of Goods out of India with payment of IGST. Further, it is being reiterated that as per the Rule 96 of the CGST Act 201 7 read with Instruction No. 15....