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2021 (5) TMI 979 - HC - CustomsRefund of IGST - principles of natural justice - HELD THAT:- As the Respondents have not taken any final decision on the refund sought, it is directed the concerned Respondents to decide the claim of the Petitioner for refund of the aforesaid amount under the Integrated Goods and Service Tax Act, 2017 as expeditiously as possible and practicable in accordance with law, rules, regulations, Government policies including principles of unjust enrichment as propounded by Hon’ble Supreme Court in MAFATLAL INDUSTRIES LTD. VERSUS UNION OF INDIA [1996 (12) TMI 50 - SUPREME COURT] and on the basis of evidence on record. Petition disposed off.
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