Case of Kanika Exports vs Union of India, HC Delhi Judgement Dated 18th April 2026. HC held that the exporter’s refund application filed on 29 March 2020 was governed by the unamended Explanation 2(e). It thus, set aside the impugned orders and directed the GST Department to process the refund applications on their merits and pass appropriate orders in accordance with law within three months.