2021 (6) TMI 681

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..... Counsel ORDER Heard Mr.Antony R. Julian, learned counsel for the petitioner and Mr.V.Sundareswaran, learned Senior Panel Counsel for the respondents. 2. The petitioner has sought a mandamus directing the 2nd respondent being the Assistant Commissioner of Customs, IGST Refund Department, to settle and release the pending refund of IGST, paid in regard to shipping bills bearning Nos.7663887 date .....

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..... s of export and a valid return in Form GSTR 3 or 3B as the case may be, have to be complied with by the assessee concerned. 5. In this case the petitioner appears to, prima facie, have produced the above documents under cover of its communication dated 24.07.2018. In any event, this is a question of fact that would have to be verified by the Assessing Authority. Thus, while the legal issue stands .....

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