1 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:
“A) That this Hon’ble Court 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 and after going through the same, respondent No.3 may be ordered to sanction the refund claim of the petitioner in terms of the provisions of law;
B) That this Hon’ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate order or direction directing the respondents, their servants, agents or representatives to adjudicate the refund application of the petitioner without any further delay;
C) That pending Notice, admission and disposing of this petition, this Hon’ble Court may be pleased to direct the respondents, their subordinates, agents or their representatives to forthwith sanction the refund claim of the petitioner with such terms and conditions as deemed fit and proper by this Hon’ble Court;
D) For adinterim 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 in the facts and circumstances of the case.”
2 We have heard Mr. Hardik Modh, the learned counsel appearing for the writ applicant.
3 Mr. Modh has invited the attention of this Court to the request made by his client in writing addressed to the Assistant Commissioner of Customs (Refund), Ahmedabad. The letter dated 1st July 2020, Annexure : H to this writ application, reads as under:
“01st July 2020
To,
The Assistant Commissioner of Customs (Refund)
New Customs House,
Nr. Income Tax Circle, Opp. Old Guj. High Court,
Navrangpura, Ahmedabad.
Dear Sir,
GST NO.24AAIFJ800R1ZU
Sub : Refund of IGST paid on goods exported / supplied to Nepal.
We, Jade Elevator Components (The Applicant) have supplied/exported goods to M/s. Janaki Traders Pvt. Ltd., Nepal; M / s. Mega House Traders, Nepal; & Suppliers & M / s. Tulsi Bhakta Construction Pvt. Ltd., Nepal on payment of IGST.
Since, the goods were supplied/exported to Nepal, we are eligible to claim refund of the IGST paid on the goods supplied/exported. We have accordingly in Dec. 2018 filed refund electronically. Copies of Refund ARN Receipts are annexed hereto and marked as Annexure A.
In response to our refund applications, Hon’ble Deputy Commissioner, Central GST, Division V, Ahmedabad South vide letter F.No:V/DIVV/ GST-REF/JADE/392/1819/ 157 dated 01.05.2019 returned the refund claim with below mentioned remark :
On going through the documents submitted with the refund claim it is observed that the refund claim pertains to the Export of Goods out of India with payment of IGST. Further, it is to bring to your notice that as per the Rule 96 of the CGST Act 2017 read with Instruction No. 15/20! 7 Customs dated:09.10.2017 & Instruction.
No.20/2018Customs dated:26. 11.2018, the case of refund on account of Export of Goods out of India with payment of IGST shall be processed by Customs System.
A copy of the letter dated 01 .01.2019 is annexed hereto and marked as Annexure B.
In furtherance to letter dated 01.01.2019 (Annexure B) Hon’ble Deputy Commissioner, Central GST, Division V, Ahmedabad South vide letter F.No:V/DIVV/ GST-REF/ JADE/392/ 1819/ 199 dated 01.03.2019 once again returned the refund claim with below mentioned remark :
On going through the documents submitted with the refund claim it is observed that the refund claim pertains to the Export of Goods out of India with payment of IGST. Further, it is being reiterated that as per the Rule 96 of the CGST Act 201 7 read with Instruction No. 15/2017 Customs dated:09.10.2017 & Instruction No.20/2018 Customs dated:26.11.2018, the case of refund on account of Export of Goods out of India with payment of IGST shall be processed by Customs System.
A copy of the letter dated 01.03.2019 is annexed hereto and marked as Annexure C.
In view of the above, we are submitting our refund claim with your good office.
Your good self is therefore requested to kindly sanction the refund claim, in the interest of justice.
Since, considerable time has already been elapsed, an early action shall be highly appreciated.”
4 Thereafter, a reminder was also given vide letter dated 22nd August 2020, which has been annexed at page : 55, as Annexure : I to the writ application.
5 We dispose of this writ application without expressing any opinion on the merits of the case directing the respondent No.3 to take a decision on the applications dated 1st July 2020, Annexure : H and 22nd August 2020, Annexure : I respectively preferred by the writ applicant in accordance with law by passing a speaking order after affording an opportunity of hearing to the writ applicant within a period of one month from the date of receipt of the certified copy of this order. It is further directed that in case the writ applicant is entitled to the refund of the amount, the same be released within next one month in accordance with law.
6 With the above, this writ application stands disposed of. Direct service is permitted.