Refund — Through writ petition, the petitioner sought directions to the respondents to sanction and to refund of IGST paid by the petitioner for the goods exported from India, i.e. 'Zero Rated Supplies'. The respondents have already passed a circular when they were facing lot of problems because of the fact that the refunds are completely systemmanaged and they have taken a conscious decision to refund the amount vide Circular No.40/2018-Customs, dated 24.10.2018. Thus, writ petition allowed directing the respondents to refund the amount of IGST paid by the petitioner for the goods exported from India which are zero rated supplies, within a period of six weeks from the date of receipt of a copy of this order. — Precot Meridian Limited Vs. The Commissioner of Customs, The Assistant Commissioner of Customs [2019] 18 TAXLOK.COM 101 (Madras)