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The grievance of the writ applicant is that the respondent No.2 has declined to the refund of the IGST amount paid on the shipping bills.

Refund— It is the case of the writ applicant that it is engaged in the manufacture of lead sulphate. The writ applicant claims that it is eligible for the IGST refund claim on the basis of the shipping bills i.e. on the export of goods. The grievance of the writ applicant is that the respondent No.2 has declined to the refund of the IGST amount paid on the shipping bills. Held that— We dispose of all the writ-applications with a direction to the respondent No.1 to immediately look into the matters and pass an appropriate order in accordance with law as regards the claim of the IGST refund keeping in mind the ratio of the decisions of this Court rendered in the case of M/s. Amit Cotton Industries as well as Awadkrupa Plastomech
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