The single judge bench of C.Saravanan held that the petitioner has also not been able to utilize the credit of duty under the provisions of GST which came to be effected from July 1, 2017,legitimate export incentives cannot be denied to the petitioner. “I find no merits in denying the benefit of the refund claim filed by the petitioner under Rule 5 of the CENVAT Rules, 2004. The respondent shall therefore refund the amount to the petitioner within a period of six weeks from the date of receipt of a copy of this order,” the Court said.