TMI Blog2023 (1) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... uffice to say that the aforementioned refund application dated 01.06.2019 was followed by as many as four reminders dated 19.07.2019, 29.07.2019, 05.12.2019 and 31.10.2022. It is rather intriguing that a simple refund application under Section 54 Central Goods and Service Tax Act, 2017 has been kept pending for such length of time. The captioned writ petition is disposed of with a directive to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tition was taken up with the consent of learned counsel on both sides. 4. This order has to be read in conjunction with and in continuation of earlier proceedings made by this Court in the listing on 22.12.2022, which reads as follows: 'The simple point in captioned writ petition is, a refund application dated 01.06.2019 (filed on 10.06.2019) under Section 54 of 'The Central Goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the writ petitioner opted 'Integrated Goods and Services Tax' [I-G ST] vide Integrated Goods and Services Tax Act, 2017 as they did not have Letter of Undertaking and the refund sought for is qua zero rated sales made to overseas purchases (exports). It may not be necessary to delve into facts further owing to the simple prayer that is innocuous. 6. It will suffice to say that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and reproduce the refund application that has been placed before this Court. A scanned reproduction of the refund application dated 01.06.2019 is as follows: 9. The decision on the refund application shall be indicated to the writ petitioner under due acknowledgement within five workings days from the date of the decision. Captioned writ petition disposed of in the aforesaid manner. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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