The case of refund on account of Export of Goods out of India with payment of IGST shall be processed by Customs System.
Section 54 of the CGST Act, 2017 — Refund-—–The applicant prayed for direction for calling upon the refund application of the petitioner and after going through the same, respondent may be ordered to sanction the refund claim. The applicant counsel submitted that the petitioner has made a request on 1st July 2020 in writing addressed to the respondent. Thereafter, a reminder was also given vide letter dated 22nd August 2020.
Held that:- The Hon’ble High Court directed that the Respondent to take a decision on the applications dated 1st July 2020 and 22nd August 2020 by passing a speaking order after affording an opportunity of hearing, within a period of one month. Further directed that in case the applicant is entitled to the refund of the amount, the same be released within next one month.