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TMI Blog2021 (2) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... itution of India, the writ applicant has prayed for the following reliefs: "A) That this Hon'ble Court be pleased to issue a writ of mandamus, or a writ in the nature of mandamus, or any other appropriate order or direction for calling upon the refund application of the petitioner and after going through the same, respondent No.3 may be ordered to sanction the refund claim of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h further and other reliefs, as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." 2 We have heard Mr. Hardik Modh, the learned counsel appearing for the writ applicant. 3 Mr. Modh has invited the attention of this Court to the request made by his client in writing addressed to the Assistant Commissioner of Customs (Refund), Ahmedabad. The letter dated 1s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are annexed hereto and marked as Annexure A. In response to our refund applications, Hon'ble Deputy Commissioner, Central GST, Division V, Ahmedabad South vide letter F.No:V/DIVV/ GST-REF/JADE/392/1819/ 157 dated 01.05.2019 returned the refund claim with below mentioned remark : On going through the documents submitted with the refund claim it is observed that the refund claim pertains to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the refund claim pertains to the Export of Goods out of India with payment of IGST. Further, it is being reiterated that as per the Rule 96 of the CGST Act 201 7 read with Instruction No. 15/2017 Customs dated:09.10.2017 & Instruction No.20/2018 Customs dated:26.11.2018, the case of refund on account of Export of Goods out of India with payment of IGST shall be processed by Customs System. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant 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. 6 With the above, this wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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