Refund — The petitioner is an exporter and exported goods. GST was introduced w.e.f. 01.07.2017. The goods exported come under IGST. The petitioner was granted drawback of Central Excise component and denied IGST paid as cash. The petitioner prayed for appropriate directions for refund of the IGST paid.  Directions issued to the respondents to adjust the amount already availed by the petitioner on account of higher rate of duty drawback and pay the balance of IGST payable to petitioner and to pay the balance amount i. e., IGST minus higher rate of duty drawback already availed by the petitioner and avoid the additional burden of interest payment on IGST refund. — G Nxt Power Corp. Vs. Union of India, Represented By Its Secretary, Government of India, Ministry of Finance, Department of Revenue (Central Board of Excise and Customs) , New Delhi, Central Board of Indirect Taxes and Custioms, New Delhi, Commissioner of Customs, Cochin and Deputy Commissioner of Customs (Refunds and Drawback) , Cochin [2019] 15 TAXLOK.COM 084 (Kerala)