IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION CIVIL WRIT PETITION NO.5160 OF 2021 SRC Chemicals Private Limited & Anr. ... Petitioners vs. Central Board of Indirect Taxes and Customs through. Dept. of Revenue & Ors. ... Respondents Mr. Rahul Sarda a/w Mr. Sankalp Anantwar, Mr. Tushar Gaikwad, Mt. Pratik Kadav i/b SMA Law Partners for Petitioners. Mr. Vijay Kantharia a/w. Dhananjay B. Deshmukh for the Respondent. CORAM : K. R. SHRIRAM & AMIT B. BORKAR, JJ. DATE : 12th OCTOBER 2021 P. C. : Petitioner has approached this Court for a direction against respondent to refund Integrated Goods and Service Tax (IGST) of Rs.22,92,587 paid by petitioner No.1 in respect of export of goods on 28/6/2017 the date when the provisions for refund and calculation of IGST under the CGST Act and the Integrated G.......