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TMI Blog2022 (4) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... , AGP FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- 12(A) Be pleased to issue a writ of mandamus, or a writ in the nature of mandamus, or any other appropriate order or direction for calling upon the refund application of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble Court; or (ii) to direct the respondents, their sub-ordinates, agents or their representatives to decide the pending refund applications forthwith without any further delay; (D) for ad-interim relief in terms of prayer (C) above; (E) for costs of the petition/ application and orders thereon and; (F) for such further and other reliefs, as this Hon'ble Court may deem fit and proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Chief Commissioner, Customs, New Delhi. The same reads thus:- "769788/2021/CPGRAM-O/o CC-Cus-Zone-Delhi Reply in response to the complaint registered by Sh. Amit Maggu on the CPGRAM PORTAL vide Registration No.CBOEC/E/2021/00741, dated 10/02/2021. The grievance is regarding delay in sanction of GST Refund is pending since last 9 months. In this regard, it is informed by the ICD PPG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawback claim. The petitioner complied/ rectified the above-mentioned system error SB005 and SB006. The petitioner thereafter did not receive any deficiency memo and/or letter showing any deficiency. Therefore, there is no point in withholding the eligible refund claim of the petitioner which can be seen from the error message "N.A." displayed on the portal." 6. In such circumstances referred t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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