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All refund application filed before 26.09.2019 shall continue to be processed manually.

Refund — The petitioner sought the benefit of refund in terms of Circular No.94/13/2019-GST dated March 28,2019 issued by the Ministry of Finance to consider the application for refund of the eligible input tax credit by electronic mode and permit/enable the online portal maintained by the GSTN to accept the application for refund of Input tax credit or accept the application under manual mode. Writ petition disposed of directing the respondent to consider the application of the petitioner for refund of input tax credits in terms of the above referred circular. — Samsung R & D Institute-India Vs. The Central Board of Indirect Taxes And Customs Ant Others [2019] 19 TAXLOK.COM 091 (Karnataka)