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Writ petition is allowed and the refund rejection order passed by respondent is set aside

Refund — Petitioner has filed this writ petition questioning the refund rejection order. According to the petitioner, supplieswere made to SEZ Units in July and August 2017 but due to lack of proper understanding as to the Authority before whom the Letter of Undertaking had to besubmitted, the supplies were made without payment of GST. But, thereafter, on realizing the mistake, the petitioner had made payment of IGST in December 2017along with applicable interest and requested the respondents to consider the matter andsanction the claim for refund at the earliest. Held that— the writ petition is allowed, the refund rejection orderaccordingly set aside; and the matter is remitted back to the respondent. — RDC Concrete India Private Limited Vs. Deputy Commissioner St [2020] 22 TAXLOK.COM 116 (Telangana & Hyderabad)

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