Section 54 of the CGST Act, 2017— Refund ––– The petitioner challenged the order of rejection of refund of ITC that had accumulated on the exports. The counsel of the petitioner submitted that the petitioner had, instead of opting for exports 'without payment of tax', had opted for the column 'with payment of tax'. The respondent counsel acceded to the position that the error is bonafide and reiterated that the petitioner is, in fact, entitled to the refund of ITC seeing as the export was not liable to tax. The court observed that that rejecting the refund solely on the inadvertent error that had transpired would be hypothetical. Incidentally, the petitioner has also circulated an order passed by the same respondent officer in the case of another assessee by name 'Shri Shakti Exports' wherein refund, as sought in similar circumstances has been granted, the officer, taking a lenient view.

Held that:- The Hon’ble High Court set aside the impugned order and directed the respondent to issue the refund within a period of eight weeks after satisfying himself in regard to the quantum of refund as on the date of refund of application.