Section 16 of the IGST Act, 2017 – Refund - The petitioner prayed for directions to the Respondents to grant refund of IGST paid on goods exported by the Petitioners during the Transitional Period, along with appropriate interest. The court on 18.04.2022 directed the respondent to sanction the refund within two weeks. The counsel for the Petitioner admitted that the Petitioner has received a refund of IGST paid on goods exported by the petitioner during the transitional period.

Held that:- The Hon’ble High Court disposed the petition as satisfied.