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2021 (3) TMI 860

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..... and sanction the refund, in accordance with law, as claimed by the writ applicants within a period of 12 weeks from the date of receipt of this order. In case of any further difficulty, it shall be open for the writ applicants to revive this writ application. - R/SPECIAL CIVIL APPLICATION NO. 17688 of 2019 - - - Dated:- 18-3-2021 - HONOURABLE MR. JUSTICE J.B.PARDIWALA And HONOURABLE MR. JUSTI .....

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..... July 2017 along with appropriate interest on such refund amount; (B) In the alternative this Hon'ble Court may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ or order directing the learned respondents to forthwith grant pending refund of ₹ 38,84,875/- manually in respect of the exports made in the month of July 2017 along w .....

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..... there was a mismatch between the GST portal data and data on the ICEGATE customs portal and hence, the refund of the IGST was not granted for the month of July, 2017. 4. The Central Board of Indirect Taxes and Customs issued Circular providing for the steps to be taken for amending the GST portal data in case of exporters. The writ applicants approached the GST authorities under the aegis of s .....

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..... ned Sr. Standing Counsel suggested to keep the matter in the second session to enable him to take appropriate instructions in the matter from the concerned authority. 9. Mr. Vyas has reverted to us with the following suggestions: (i) The exporter may approach the port of export/customs Zonal Office with the copy of GSTR-1 and GSTR-3 B along with the certificate of the Chartered Accountant s .....

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..... nt No.4 to immediately act as per the above and sanction the refund, in accordance with law, as claimed by the writ applicants within a period of 12 weeks from the date of receipt of this order. In case of any further difficulty, it shall be open for the writ applicants to revive this writ application. One copy of this order shall be furnished to Mr. Dhaval Vyas, the learned Sr. Standing Counsel a .....

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