Section 16 of the IGST Act, 2017  – Refund –- The petitioner prayed for a writ of mandamus directing the Respondents to sanction refund of IGST amount of Rs. 5,80,58,350/- and duty drawback amounting to Rs. 39,65,237/- along with interest in terms of Section 54 (6) of the Act. The applications filed by the Petitioner for seeking refund are pending, which were made vide letters dated 03/12/2021, 08/12/2021 and 16/12/2021. The Petitioner had also applied for duty drawback by those letters. The counsel for the Petitioner, submitted copy of the Circular dated 23/01/2020, Press release dated 29/10/2017 and Circular No. 17/17/2017-GST dated 15/11/2017. The court observed that the applications for refund of IGST and duty drawback are still pending.

Held that:- The Hon’ble High Court directed the Respondent to decide the applications for refund of IGST and duty drawback, within a period of four weeks. If any further investigation is required to be made before granting final refund of IGST as well as duty drawback, the Respondent shall pass the order for provisional refund within the time prescribed in terms of Section 54(6) of the Act, 2017.