2021 (3) TMI 955 - HC - Customs

Seeking refund of IGST - rejection of refund, filed before Assistant Commissioner of Central Tax, observing that the claim for refund is to be processed by the Customs Department - HELD THAT - Afresh representation has been made to the Deputy Commissioner of Customs, ICD Whitefield on 30.09.2019 and it is stated that the said representation at Annexure-A remains to be considered till date. The respondent No.4 - Deputy Commissioner of Customs, ICD Whitefield, is to consider the representation at Annexure-A and pass necessary orders within a period not later than eight weeks from the date of release of this order - petition disposed off.

Summary

The petitioner sought a writ of mandamus to direct respondents to refund IGST of Rs. 1,39,152. The previous refund request was rejected, and a fresh representation was made to the Deputy Commissioner of Customs. The court ordered the Deputy Commissioner to consider the representation and pass necessary orders within eight weeks. The petition was disposed of.