Section 54 of the CGST Act, 2017 –– Refund –The petitioner sought refund under Section 54 of the Act and submitted that the 3rd respondent had earlier sanctioned the refund claim of the petitioner for the exports for the month of July. Thereafter his refund claims for succeeding period were transferred to the 2nd respondent. The refund claims were rejected on the ground that the petitioner had not satisfied the requirements of Section 2 Sub-Section (6)(V) of the Act, 2017. The petitioner has filed a representation dated 10.12.2021 asking the respondents to accept the manual declarations for the purpose of refund claim for the aforesaid period. The court observed that the issue for manual submission is settled in favour of the petitioner in the light of the decision of the Hon'ble Bombay High Court in Lakshmi Organic Industries Limited Vs. Union of India and Ors .

Held that:- The Hon’ble High Court directed the respondent to consider the petitioner's representation dated 10.12.2021 in the light of the order of the Hon'ble Bombay High Court, within a period of four weeks.