Refund — In the instant case, petitioner is engaged in export of goods. Immediately after the goods are exported, considering the shipping bills as application for refund of IGST, the Respondents have to refund the said amount to the petitioner. But till date the said IGST has not been refunded to the petitioner for no fault of the petitioner. Despite repeated follow-up with the respondents till date, the amount of refund is not paid to the petitioner. Held that—it is ordered that the 3rd respondent or the competent authority of the respondents will take up the claim of the petitioner for grant of refund.
P.R. Subhagan Vs. The Union of India, Central Board of Indirect Taxes And Customs, And Others  20 TAXLOK.COM 136 (Kerala)