TMI Blog2023 (6) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... 69 of 2023 - - - GST - Seeking refund of 90% of the Central Goods and Service Tax (CGST) and Integrated Goods and Service Tax (IGST) amount paid by the petitioner against the Export of goods - HELD THAT:- Admittedly, the first respondent has sanctioned refund both by virtue of the provisional refund orders and the final orders sanctioning the refund. The second respondent has not only failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund amount of 90% of the Central Goods and Service Tax (CGST) and Integrated Goods and Service Tax (IGST) amount paid by the petitioner against the Export of goods for the year 2017-2018 (August, September, October and December, 2017) pursuant to the sanction orders issued by the 1st respondent dated 09.04.2019, 09.04.2019, 10.04.2019 and 11.04.2019 respectively. 2. It is the case of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sanctioned the refund vide its provisional refund orders dated 05.06.2018, for the months of August and September, 07.06.2018 for the month of October and 12.06.2018 for the month of December as per Rule 91(2) of the Central Goods and Service Tax Rules, 2017. Final orders have also been passed as set out in the tabulated statement given below: Month Due Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorisation details. However, the same is yet to be refunded to them, despite several demands. Therefore, the petitioner has approached this Court. 4. Heard the learned counsel for the parties. 5. Admittedly, the first respondent has sanctioned refund both by virtue of the provisional refund orders and the final orders sanctioning the refund. The second respondent has not only failed to re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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