Section 16 of the IGST Act, 2017 — Refund –— The applicant prayed for directions to the respondent authorities to immediately sanction the refund of IGST alongwith interest. The court observed that the petitioner has exported the goods and has claimed drawback of the customs component only for their exports and there arises no question of denying the refund of IGST. In this case, the drawback rates being the same, it represents only the Customs elements, which did not get subsumed in the GST and thus, the applicant cannot be said to have availed double benefit i.e. of the IGST refund and higher duty drawback.

Held that:- The Hon’ble High Court directed the respondent Authorities to immediately sanction the refund towards IGST paid in respect of goods exported “Zero Rated Supplies”. Further directed respondent to grant interest @ 9% from the date when the bills for refund of IGST were raised by the petitioner, till its actual payment, within a period of 8 (eight) weeks.

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