9911796707
TMI Blog2021 (8) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... eing GST RFD-01A have not been disposed of till date. Consequently it is directed that the original Adjudicating Authority to decide the said refund applications within a period of six weeks in accordance with law in particular the judgment passed by this Court in MEDICAL BUREAU VERSUS COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI NORTH ORS. [ 2020 (11) TMI 783 - DELHI HIGH COURT] . Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Learned counsel for the Petitioner states that the present Petition arises on account of the failure of the Respondents to issue the refund due to the petitioner under the provisions of the Integrated Goods Services Tax Act, 2017 and the Central Goods Services Tax Act, 2017 [CGST Act] resulting on account of exports made by the Petitioner out of India which are termed as 'Zero rated supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST) and thereafter, claim refund of such tax paid on exported goods. 5. He points out that in terms of Section 16 (1) of the IGST Act, the supplies made by the Petitioner were zero rated supplies and the Petitioner became entitled to the refund of unutilized input tax credit as per Section 16 (3) of the IGST Act read with Section 54 of the CGST Act. 6. He states that the Petitioner has ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST RFD-01A have not been disposed of till date. Consequently we direct the original Adjudicating Authority to decide the said refund applications within a period of six weeks in accordance with law in particular the judgment passed by this Court in Medical Bureau vs. Commissioner of Central Goods and Services Tax Delhi North Ors., being WP(C) 3917/2020 dated 10th November, 2020. With the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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