2023 (7) TMI 146

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..... T:- Considering the facts and circumstances of the case, the respondent/Adjudicating Authority is directed to re-consider the representation of the petitioners dated 14th January, 2023 being Annexure P-5 to the writ petition with regard to its claim of interest on delayed receipt of refund of IGST paid on exports in question and pass an order in accordance with law and after giving an opportunity .....

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..... n back for the relevant period. Petitioners submit that under the law and in view of the decision of the Hon'ble Supreme Court, petitioners are entitled for interest on delayed refund of IGST and the Adjudicating Authority has committed wrong in denying the interest on the same and it is also the case of the petitioners that the respondents/Adjudicating Authority is silent in its impugned order on .....

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