TMI Blog2022 (2) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... , C. Your Lordships may be pleased to issue writ of mandamus or any other appropriate writ directing the respondent authorities to immediately sanction the refund of IGST aggregating to Rs. 1,00,424/- paid in regard to the goods exports i.e. 'Zero Rated Supplies' made vide aforesaid shipping bill dtd. 20/09/2017; D. Your Lordships may be pleased to direct the respondent authorities to pay interest @9% to the petitioner herein on the amount of refund of IGST mentioned hereinabove from the date of shipping bill up till the date on which the amount of refund is paid to the petitioner herein, as the same is arbitrarily and illegally withheld by the respondent authorities; E. Your Lordships may be pleased to grant an ex-parte, ad interim o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder: Sr. No. Commercial Invoice No. & Date Export Invoice No. & Date Shipping Bill No. & Date EGM No. & Date Bill of Lading No. IGST paid (Rs.) 1 012/17 18/09/2017 012/17 18/09/2017 878529 / 20/09/2017 135377 / 10/11/2017 EID0196149 / 03/10/2017 1,00,424 5 The grievance of the writ applicant is that the exports were made in September 2017, but till this date, the I.G.S.T. has not been refunded. 6 In such circumstances, the writ applicant is here before this Court with the present writ application. 7 We have heard Mr. D. K. Trivedi, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned counsel appearing for and on behalf of Mr. Nikunt Raval, the learned Standing Counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ping bill itself were required to be considered as refund claims and we were required to be granted refund of the IGST paid amount aggregating to Rs. 100424/-. 04. Further, as we had filed GSTR -1 returns and GSTR-3B returns in regard to the aforesaid period during which aforesaid exports were made, refund was directly required to be credited in our bank account No.535010200004787 in accordance with the aforesaid provisions. 05. Although considerably long time has passed, the said refund amount is not credited in our said bank account or any other account for that matter. Our hard earned money is blocked. We are facing very severe financial stringency on account of such blockage of refund. 06. Since refund is withheld illegally and it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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