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The writ petition is closed permitting the petitioner to pursue its claim for interest before the appropriate authorities if so advised.

Refund- The petitioner is a sole-proprietorship concern carrying on the business of exports of various Goods and Services to neighbouring countries from India. According to the petitioner it is entitled to a refund of the entire amount paid on account of integrated Goods and Services Tax only under Section 16(3)(b) read with Section 20 of the Integrated Goods and Services Tax Act, 2017 as well as Section 54 of the Central Goods and Services Tax, 2017 in accordance with the procedure prescribed. According to the petitioner the entire amount paid as customs is refundable. The petitioner claimed the refund by filing the necessary papers before the statutory authority. It is the claim of the petitioner that in addition to the on-line process, the petitioner had also filed manual applications, however, the Department did not entertain the claims for refund and the amount sought for as refund was not given to the petitioner. Being aggrieved, the petitioner filed the writ petition before this court. Held that- The petitioner however, submits that there is a prayer for payment of interest @6% on the principal amount claim which has not been acted upon by the Department. He, therefore, submits that although the principal amount has been refunded back to the petitioner, the amount claimed as interest has not been acted upon by the Department as yet. the writ petition is closed permitting the petitioner to pursue its claim for interest before the appropriate authorities if so advised.