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The petitioner is aggrieved to the extent that their claim for refund of IGST paid on export of goods done from Non-EDI sites has not been refunded.

Section 16 of the IGST Act, 2017 – Refund — The petitioner aggrieved that their claim for refund of IGST paid on export of goods done from Non-EDI sites has not been refunded. The respondents had issued an instruction no. 20/2018-Customs dated 26.11.2018 providing the procedure for processing the IGST refund claims for exports made from Non-EDI sites. It is stated that there were some technical glitches in the system which had delayed the process. It is stated that it is likely to take another four weeks to complete the process. Held that:- The Hon’ble High Court listed the matter after four weeks.
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