Section 16 of the IGST Act, 2017 — Refund –— The petitioner prayed for directing the respondent authorities to immediately sanction the refund of IGST paid in regard to the goods exported i.e. ‘Zero Rated Supplies’ alongwith interest.  The court in its earlier decision dated 06.01.2022 relying on the judgment in the case of Amit Cotton Industries vs. Principal Commissioner of Customs and others had directed the respondent to file reply by 19.01.2022.Today the respondent counsel submitted that this writ application need not now be adjudicated on merits as the refund has been sanctioned and paid to his client with 9% interest.

Held that:- The Hon’ble High Court disposed accordingly.