Section 16 of the IGST Act, 2017 — Refund –— The petitioner prayed for directing the respondent authorities to immediately sanction the refund of IGST paid in regard to the goods exported i.e. ‘Zero Rated Supplies’ alongwith interest.  The court observed that the issue is no longer res integra in view of two pronouncements of this High Court (i) in the case of Amit Cotton Industries vs. Principal Commissioner of Customs [2019 (29) GSTL 200 (Guj)], 13  and (ii) Awadkrupa Plastomech Pvt. Ltd vs. Union of India [2021 (46) GSTL 31 (Guj)]. Further, Awadkrupa Plastomech was challenged by the Union of India before the Supreme Court. Leave was granted, and ultimately, the appeal of the Union came to be dismissed.

Held that:- The Hon’ble High Court directed the respondents to sanction the respective refunds of the IGST paid in respect of the goods exported i.e. ‘Zero Rated Supplies’ with 6% simple interest.