TMI Blog2020 (2) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... ting. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 3934 of 2020 - - - Dated:- 12-2-2020 - MR. J.B. PARDIWALA AND MR. BHARGAV D. KARIA JJ. Appearance: Mr. Avinash Poddar(9761) for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2,3,4 ORAL ORDER (PER : MR.J.B.PARDIWALA) 1. By this Writ Application under Article 226 of the Constitution of India, the writ-applicant-a Private Limited Company, engaged in the business of Stainless Steel Seamless Tubes and Pipes falling under the HSN Code 7304, has prayed for the following reliefs: A. Your Lordship may be pleased to admit this petition; B. Your Lordship may be pleased to allow this petition; C. Your Lordship may be pleased issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erical error, the amount of the IGST was not mentioned in the shipping bills. In such circumstances, the shipping bills were amended for the purpose of getting the details of the IGST, incorporated in the shipping bills. 3. The grievance of the writ-applicant is that the respondent-authorities are not responding to the request with regard to the sanction of the refund of the IGST paid in connection with the goods exported, i.e. Zero Rated Supplies . 4. Mr. Poddar, the learned advocate invited our attention to the representation dated 18.11.2018 addressed to the Deputy Commissioner of Customs, Mundra Port in this regard. The said representation is at page No.36 of the paper book at Annexure-D . 5. Mr. Podar, the learned advocate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deputy Commissioner of Customs, Mundra Port should immediately look into the matter and take an appropriate decision, at the earliest, in accordance with law. 8. We dispose of this Writ-Application with a direction, to both, the Principal Commissioner of Customs, Mundra Port as well as the Deputy Commissioner of Customs, Mundra Port, to look into the matter and take appropriate decision within a period of four weeks from the date of receipt of the writ of this order. The decision shall be communicated to the writ-applicant in writing. The concerned authorities shall look into the two representations, which have been referred to above by us. 9. In view of the above, this Writ-Application stands disposed of. Direct service is permit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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