Heard the learned counsel for the petitioner and the learned Junior Panel Counsel for the respondents.
2. The learned Junior Panel Counsel, on instruction, submits that the petitioner was called upon to furnish the documents and the petitioner has furnished the same on 02.08.2021 as far as the refund claim is concerned.
3. Though the petitioner has sought for wider relief to sanction the GST refund claim in respect of goods exported vide Shipping Bill No.1638500 dated 07.05.2021 and duty drawback claims in respect of goods exported vide Shipping Bill Nos.8042638 dated 05.11.2019, 5444981 dated 25.09.2020. 5741062 dated 09.10.2020, 9451144 dated 18.03.2021, 9676486 dated 26.03.2021, 2434776 dated 15.06.2020 and 2434628 dated 15.06.2021 and 2644535 dated 24.06.2021 along with applicable interest within a time bound manner and further direct the third respondent to refrain from suspending or withholding the GST refund claims filed by the petitioner in respect of the future exports expect strictly in accordance with the Central Goods and Services Tax Act, 2017 and the Rules and Regulations framed there under, the said wider relief cannot be granted straightaway without considering the merits of the case.
4. Considering the refund claims and the drawbacks claims are pending for a long period even though the petitioner appears to have complied partially with the requirements called upon as far as the GST refund claim is concerned, this Writ Petition is disposed by directing the respondent to pass appropriate in respect of GST refund claims and the drawback claims, within a period of thirty (30) days from the date of receipt of a copy of this order. No cost