3. The petitioner is a proprietor of M/s. Modern India Products, who is a merchant exporter having Goods and Service Tax registration No.33ABAFM6278M1ZW. It is stated that as provided in Rule 96 of the CGST Rules, 2017, the shipping bill filed by an exporter of goods shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when the person in charge of conveyance carrying the export goods duly files and export manifest or an export report covering the number and the date of shipping bills or bills of export and the applicant has furnished a valid return in Form -GSTR-3 or Form GSTR-3B. Accordingly, the petitioners have for the purpose of exporting goods out of India issued Commercial Invoice and Export Invoice. The goods were exported through Tuticorin Port and Shipping Bills, Export General Manifest and Bill of Lading were also generated. It is further submitted that as provided in Section 54 of CGST Act, 2017, read with Section 16 of IGST Act, 2017, immediately after the goods are exported, considering the shipping bills as application for refund of IGST paid in regard to the export goods, the respondent authorities are supposed to refund the said amount of IGST to the petitioner immediately. The grievance of the petitioner is that exports were made in September 2017, but till date, IGST is not refunded to the petitioner. Hence, this Writ Petition.
