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2020 (3) TMI 1122

..... the claim of the petitioner for grant of refund as referred to in Ext.P5 and after affording reasonable opportunity of being heard to the petitioner will take a considered decision thereon without much delay, preferably within a period of 3 to 4 weeks from the date of production of a certified copy of this order. Petition disposed off. - WP(C).No.1418 OF 2020(B) - 20-1-2020 - MR. ALEXANDER THOMAS .....

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..... supply goods or services or both, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with Section 54 of CGST Act, Exhibits-P3 series are the shipping bill, Commercial Invoice, Export Invoice, Export General Manifest and bill of lading. Immediately after the goods are exported, considering the shipping bills as application for refund .....

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..... for the goods exported from India, ie, 'Zero Rated Supplies' made vide Exhibit P2(a) shipping bill within a time limit fixed by this Court. 3. Heard Sri.P.S. Soman Pulladan, learned counsel appearing for the petitioner and Sri. P. Vijayakumar, learned Assistant Solicitor General appearing for R1, Union of India, and Sri. Thomas Mathew Nellimoottil, learned Central Government Counsel appea .....

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