$~11 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010635472023 + W.P.(C) 2798/2023, CM APPL. 9080/2024 LARS MEDICARE PRIVATE LIMITED .....Petitioner Through: Mr. Shrey Ashat and Ms. Preetika Mishra, Advs. versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMES DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OF INDIA AND ORS .....Respondents Through: Mr. Aditya Singla, SSC. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 05.10.2026 1. The only prayer made in the present writ petition is to issue direction to the Respondents to process the Petitioner‟s application for refund of Rs. 10,34,458/- which was deposited at the time of export. 2. Learned counsel representing the Respondent submits that at present the application is pending before the Respondent No. 6, the Development Commissioner, Cochin SEZ, INCOK06. 3. Keeping in view the limited prayer made in the writ petition directions are issued to Respondent no. 6, the Development Commissioner, Cochin SEZ, INCOK06 to process the Petitioner‟s application and finalize the matter within next eight weeks. 4. Registry is directed to forward the copy of the order to Development Commissioner, Cochin SEZ, INCOK06, Ministry of Commerce & Industry Administrative Building, Seaport - Airport Rd, This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 08/10/2026 at 12:19:10 Kochi, Kerala 682037. 5. In view of the above, the present Writ Petition, along with pending application, is disposed of. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. OCTOBER 05, 2026/da/ad This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 08/10/2026 at 12:19:10