Section 16 of the IGST Act, 2017 – Refund —- The petitioner prayed for quashing the letter dated 27.09.2021 and to sanction the refund of IGST of Rs.20,54,75.04 with interest in terms of rule 96 of CGST Rules, and under Section 16 of IGST Act, 2017. The court observed that the specific contention of the petitioner in relation to his request for entitlement to refund of IGST paid by him on export of goods has not been considered by the respondents who have merely rejected the same by placing reliance upon circular No.37/2018 dated 09.10.2018 and not adverting to the other contentions of the petitioner with regard to his entitlement for refund.

Held that:- The Hon’ble High Court set aside the impugned letter dated 27.09.2021 and remitted the matter back to the respondents for reconsideration afresh bearing in mind the material on record as well as the judgments relied upon by the learned counsel for the petitioner, notification and circular etc., in accordance with law.