Refund of IGST & Duty drawback cannot be withheld for pending investigation

R. K. Copper and Alloy LLP Vs Union of India (Bombay High Court) Applications for refund of IGST and duty drawback on export of Goods. However, on the ground that some investigation is pending, the applications were not processed. The Hon’ble High Court referred to Circular dated 23/01/2020, Press release dated 29/10/2017 and Circular No. 17/17/2017-GST dated 15/11/2017 and principles laid down by the Telangana High Court in case of Bhagyanagar Copper Private Limited 2021-TIOL-2143-HC-Telangana-GST and directed the Department to process the applications in accordance with law. FULL TEXT ...