SONIA GOKANI, NISHA M.THAKORE
AIM WORLDWIDE PVT. LTD. – Appellant
Versus
UNION OF INDIA – Respondent
ORDER :
NISHA M. THAKORE, J.
1. The petitioners have invoked extra ordinary writ jurisdiction under Article 226 of the Constitution of India and have essentially prayed for following reliefs:
(A) Your Lordships may be pleased to admit this petition.
(B) Your Lordships may be pleased to allow this petition.
(C) Your Lordships may be pleased to issue writ of mandamus or any other appropriate writ directing the respondent authorities to immediately sanction the refund of IGST aggregating to Rs.14,94,739/- paid in regard to the goods (Comber Noil) exported i.e. ‘Zero Rated Supplies’ made vide aforesaid bills.
(D) Your Lordships may be pleased to direct the respondent authorities to pay interest @ 18% to the petitioner herein on the amount of refund of IGST mentioned hereinabove from the date of shipping bill up till the date on which the amount of refund is paid to the petitioner herein, as the same is arbitrarily and illegally withheld by the respondent authorities.
(E) Your Lordships may be pleased to grant an ex parte ad interim order in favour of the petitioner herein in terms of
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