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2021 (2) TMI 595 - HC - GSTRefund of IGST paid on goods exported / supplied to Nepal - HELD THAT:- This writ application is disposed off without expressing any opinion on the merits of the case directing the respondent No.3 to take a decision on the applications dated 1st July 2020, Annexure : H and 22nd August 2020, Annexure : I respectively preferred by the writ applicant in accordance with law by passing a speaking order after affording an opportunity of hearing to the writ applicant within a period of one month from the date of receipt of the certified copy of this order. It is further directed that in case the writ applicant is entitled to the refund of the amount, the same be released within next one month in accordance with law. Application disposed off.
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