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2023 (8) TMI 303 - MADRAS HIGH COURTRefund claim - export of goods - amount not refunded to the petitioner as the petitioner closed the previous account and had opened the new account with IDBI Bank - HELD THAT:- By a communication dated 20.12.2022, it has been informed to the petitioner that the third respondent has been addressed to redress the matter and transfer the IGST refund to the new account and the issue may be followed up with the third respondent - there is no dispute that the petitioner is entitled for refund on the exports made by the petitioner. However, the amount has not been refunded to the petitioner as the petitioner closed the previous account and had opened the new account with IDBI Bank. Considering the fact that the exports have made as early as 05.08.2021, the third respondent is directed to credit the sanctioned IGST refund to the petitioner's new account in IDBI Account No.0196651100000286 - petition disposed off.
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