JUDGEMENT

RAVINDER DUDEJA, J.

1. The present Writ Petition has been filed, seeking direction to the respondent to grant the total IGST refund of Rs. 2,44,75,410/- for the tax period December 2022, February 2023, March 2023 and May 2023 with interest in terms of Section 56 of DGST/CGST Act.

2. Petitioner is an exporter of mobile phones of various brands and accessories. Beginning from April 2022, the petitioner has been exporting the mobile phones and its accessories to M/s AZ Logistic, Dubai, UAE on payment of Integrated Goods & Service Tax [IGST].

Refunds in normal course were claimed through shipping bills, which were released by the Customs through ICEGATE after processing the shipping bills filed from time to time.

3. During the month of December 2022, mobiles worth Rs.

9,06,49,174/- were exported on payment of IGST of Rs. 1,63,16,851/-. For the month of February 2023, exports to the tune of Rs.

2,80,38,271/- were made, on which, IGST of Rs. 50,46,889/- was paid. Likewise, in the month of March 2023, exports worth Rs. 95,90,489/- were made on which IGST of Rs. 17,26,288/- was paid and for the month of May 2023, mobiles and its accessories worth Rs.

76,96,568/- were exported