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The grievance of the writ-applicant is that the respondent-authorities are not responding to the request with regard to the sanction of the refund of the IGST paid in connection with the goods exported, i.e. "Zero Rated Supplies". We are of the view that the Deputy Commissioner of Customs should immediately look into the matter and take an appropriate decision, at the earliest.

Section 16 of the IGST Act, 2017----Refund —– The applicant, a Private Limited Company, engaged in the business of Stainless Steel Seamless Tubes and Pipes falling under the HSN Code 7304, has prayed for directing the respondent to immediately sanction the return of IGST paid in regard to the goods exported i.e. 'Zero Rated Supplies' along with interest @9%. The writ-applicant exported goods under the various invoices of payment of the IGST. However, on account of a clerical error, the amount of the IGST was not mentioned in the shipping bills. Further, the shipping bills were amended for the purpose of getting the details of the IGST, incorporated in the shipping bills. The respondent-authorities are not responding to the request with regard to the sanction of the refund of the IGST paid in connection with the goods exported, i.e. "Zero Rated Supplies". Held that:- The Hon’ble High Court directed both, the Principal Commissioner of Customs, Mundra Port as well as the Deputy Commissioner of Customs, Mundra Port, to look into the matter and take appropriate decision within a period of four weeks.