Refund — The writ petitioner complained of inaction on the part of the respondents authorities for granting it refund of IGST levy for exports made to Bhutan under section 54 of the CGST Act. The respondent submits that requisite application has not been made before the concerned officer. Writ petition disposed of with the direction to the petitioner to file representation before the respondent and further directing the respondent that upon receipt of the representation and copy of the writ petition, grant opportunity of hearing to the petitioner and thereafter pass a reasoned order within a period of four weeks from date of receipt of the representation. — Ceat Limited Vs. Union of India & Ors. [2020] 20 TAXLOK.COM 050 (Calcutta)