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TMI Blog2022 (1) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Hon'ble Bombay High Court in Lakshmi Organic Industries Limited Vs. Union of India and Ors [ 2021 (12) TMI 63 - BOMBAY HIGH COURT ] where it was held that it is observed that its term shall be applicable only to applications filed electronically on the common portal but would have no applicability to an application for refund which is filed manually. This writ petition is disposed off by directing the respondent to consider the petitioner's representation dated 10.12.2021 without expressing any opinion on merits. - W.P.No.26929 of 2021 - - - Dated:- 16-12-2021 - Honourable Mr.Justice C.Saravanan For the Petitioner : M/s.Aparna Nandakumar For the Respondents : Mr.Richardson Wilson, Additional Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 10.12.2021 asking the respondents to accept the manual declarations for the purpose of refund claim for the aforesaid period. 5.He further submits that the issue as to whether the petitioner is entitled to file a manual refund claim which has been recently concluded that the Hon'ble Division Bench of the Bombay High Court in its order dated 30.11.2021 in W.P.No.7861 of 2021 in the case of Lakshmi Organic Industries Limited Vs. Union of India and Ors . The learned counsel for the petitioner submits that the Court has examined the provisions and has concluded as follows:- 9.Since rule 97A contains a non-obstante clause, it is intended to override rules 89 to 97 of the CGST Rules forming part of Chapter X. The plain and si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f while discharging public duties entrusted to them. For the reasons we have assigned above, such decision does not advance the case of the respondents. 11.We, therefore, dispose of this writ petition with the following order:- (i)the impugned circular is clarified and it is observed that its term shall be applicable only to applications filed electronically on the common portal but would have no applicability to an application for refund which is filed manually; (ii)the letter dated 27th July 2021 issued by the said Superintendent stands set aside; (iii)the petitioner is permitted to file afresh the application for refund manually within a fortnight from date and on such receipt, the said Superintendent shall process th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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