M/S Ami Exports vs Union Of India

Bela M. Trivedi, J

The petitioner, by way of present petition under Article 226 of the Constitution of India, has sought direction against the respondent authorities to

sanction the refund of IGST, aggregating to Rs.13,59,743/-, paid in regard to the goods (Agro Food Products and Spices), exported i.e. 'Zero Rated

Supplies' made vide shipping bills in question. Mr. D. K. Trivedi, learned advocate for the petitioner, submitted that despite repeated representations

made by the petitioner to the respondent authorities, no decision is taken. The last representation dated 09.01.2021 (Annexure ‘B’), has also

remained undecided.

In view of the above submissions, without going into the merits of the case, it is directed that the respondent No. 3 â€" The Principal Commissioner

of Customs, Mundra (Kutchh) shall decide the aforesaid representation at Annexure 'B' of the petitioner as expeditiously as possible, preferably within

four weeks from the date of receipt of this order, and in accordance with law.

It is clarified that the Court has not gone into the merits of the case. It goes without saying that in case, on the representation of the petitioner, if an

adverse decision is taken, the petitioner shall be at liberty to approach the Court, as may be legally permissible.

Subject to the above direction, the petition is dismissed at this stage.