Section 16 of the IGST Act, 2017— Refund - The petitioner sought declaration that it is eligible for refund of the IGST for the exports carried out between November 2017 and August 2019. The counsel for the respondents submitted that though the effort is to see that there is faceless resolution of all claims for refund, the Officers concerned will have to call for necessary details especially when the transaction is over a period of time. The petitioner’s request for final decision on the refund would be considered by the concerned with due opportunity to the petitioner. The court observed that petition be disposed by directing the Nodal Officers to consider the petitioner’s request for resolving the mismatch issues.

Held that:- The Hon’ble High Court directed that the petitioner’s authorized representative shall appear before the Nodal Officers. Both the Nodal Officers shall ensure that appropriate decision is taken on the explanations offered by the petitioner within four weeks and menwhile consider recommendations for provisional refund. If there is any cause for the petitioner either because of the decision of the Nodal Officers or lack of decision by them, the petitioner, subject to all just exceptions, would be at liberty to approach this Court.