1. 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 ₹ 5,81,199/-, 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 said representations, which are on record, dated 24.04.2019, received by the respondent office on 07.06.2019 (Annexure ‘E’) and the representation dated 04.12.2020 (Annexure ‘F’), have remained undecided.

2. In view of the above submissions, without going into the merits of the case, it is directed that the respondent No. 3 – Deputy Commissioner of Customs, Mundra (Katchh) shall decide the aforesaid representations at Annexures ‘E’ and ‘F’ of the petitioners as expeditiously as possible, preferably within 04 (four) weeks from the date of receipt of this order, in accordance with law.

2.1 It is clarified that the Court has not gone into the merits of the case.

2.2 It goes without saying that in case, on the representations of the petitioner, adverse decision is taken, the petitioner shall be at liberty to approach the Court in accordance with law.

3. Subject to the above direction, the petition is disposed of.