Section 16 of the IGST Act, 2017 – Refund - The petitioner prayed for directions to the Respondents to grant refund of IGST paid on goods exported by the Petitioners during the Transitional Period, along with appropriate interest. The respondent counsel submitted that the respondent nos.2 & 3 are processing refund claim of the petitioner and sought two weeks’ time to scrutinize and sanction the refund.

Held that:- The Hon’ble High Court issued notice and directed the respondents to scrutinize and sanction the refund of the petitioner within two weeks. Listed it on 18th May, 2022.