2020 (11) TMI 524

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..... ading 44129990 - Section 163 (3) (b) of the IGST Act, 2017 - HELD THAT:- This writ petition is directed with a direction to the 2nd respondent to consider the request of the petitioner as reflected from shipping bills referred to above for sanctioning the refund claims and interest thereon. Let this exercise be completed within a period of 45 days from the date of receipt of the judgment. In case .....

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..... exports goods from various ports including Cohin seaport, petitioner obtained the Importer- Exporter Code from the Director General of Foreign Trade. During the period from July 2017 to September 2017 petitioner exported goods ie. Ply wood other than commercial plywood classified under the Customs Tariff Heading 44129990 on payment of applicable integrated Goods and Service Tax amounting to ₹ .....

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..... arned Counsel for the parties, without commenting anything on the merits of the matter, I dispose of this writ petition with a direction to the 2nd respondent to consider the request of the petitioner as reflected from shipping bills referred to above for sanctioning the refund claims and interest thereon. Let this exercise be completed within a period of 45 days from the date of receipt of the ju .....

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