JUDGMENT

Vibhu Bakhru, J. The petitioner has filed the present petition, inter alia, praying as under:

"(i) Issue a writ in the seeking writ of mandamus and/or any other appropriate writ, directing the respondent department to sanction the refund claims filed by the Petitioner under. Refund Application dated 20.02.2023 (Reference no. AAA070223060035R) for the amount of Rs.7,45,296/- for the period January, 2021 to March, 2021 and Refund Application dated 20.02.2023 (Reference No. AA070223060088G) for the amount of Rs.9,74,094/- for the period April, 21 to Sept, 21, along with the applicable interest as per the provisions of the Central Goods and Service Tax Act, 2017 and rules made thereunder;

(ii) Issue writ of mandamus, directing the Respondent Department to allow Form GST PMT-03 with respect to the amount of Rs.31,640/- for the period January, 2021 to March, 2021 and Rs.22,482/- for the period April, 2021 to September, 2021 (iii) Pass any other order(s) as this Hon'ble Court may deem fit and more appropriate in order to grant relief to the petitioner."

2. The petitioner claims refund of Input Tax Credit (hereafter `ITC'), in respect of certain exports made under Letter of Undertak