Section 16 of the IGST Act, 2017 — Refund –— The applicant prayed for sanction of the IGST refund claim along with claim of duty drawback. The grievance of the applicant is that the respondent no.5 has failed to sanction the IGST refund claim alongwith the claim of duty drawback and other export entitlements of the writ-applicant. The counsel appearing for the applicant submitted that deficiency memo was issued by the Office of the Chief Commissioner, Customs, New Delhi and the same was responded. The court observed that there is nothing further, which the applicant has to do so as to seek the IGST refund.

Held that:- The Hon’ble High Court directed the respondent no.5 to sanction the IGST refund claim alongwith the claim of duty drawback and other export entitlements within a period of two weeks.