Section 54 of the CGST Act, 2017--- Refund —- The petitioner sought refund of Rs. 33,70,851/- for the month of November, 2019 along with interest thereon on account of export of goods as zero rated supplies by the petitioner. The counsel for the Petitioner stated that the Petitioner’s refund application dated 4th November, 2020 has not been processed till date and neither any acknowledgment in FORM GST RFD-02 nor any deficiency memo has been issued in RFD-03 within stipulated time limit of fifteen days. The counsel for the Respondents stated that the Petitioner’s refund application shall be processed and an order shall be passed within six weeks. The counsel for the Petitioner has no objection to the same.

Held that:- The Hon’ble High Court directed the respondents to process the Petitioner’s refund application for the month of November, 2019 along with the interest accrued thereon, in accordance with law within six weeks.