2021 (6) TMI 590

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....RABLE MS. JUSTICE BELA M. TRIVEDI) 1. The petitioner, by way of present petition under Article 226 of the Constitution of India, has sought direction against the respondent authorities to sanction the refund of IGST, aggregating to Rs. 5,81,199/-, paid in regard to the goods (Agro Food Products and Spices), exported i.e. 'Zero Rated Supplies' made vide shipping bills in question. Mr. D.....