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’.  The petitioner is engaged in exporting various agricultural food products and spices to the various countries outside India. The applicant during the months of July and August, 2017, had exported the goods on payment of IGST. The applicant realized that the Custom Broker had inadvertently claimed drawback at the higher rate. The applicant requested the customs authorities, who permitted the amendment by issuing certificate of amendment. The applicant had surrendered differential excess of drawback with interest. Inspite of this, the respondent vide letter dated 19.06.2019 rejected the claim of the refund of IGST referring to the Circular bearing No.37/2018-Customs dated 09.10.2018. The court observed that Rule 96 provides that the shipping bills filed by an exporter of goods shall be deemed to be an application for refund of integrated tax paid on the goods export outside India. The applicant has placed on record the details as well as has also furnished the valid return in Form GSTR-3B for the relevant months of July, 2017 and August, 2017. Thus, the applicant is otherwise entitled to the refund of IGST as envisaged under the relevant provisions of IGST Act, 2017.

Held that:- The Hon’ble High Court directed the respondent Authority to immediately sanction the refund of IGST in regard to the shipping bills exported as “Zero Rated Supplies” within a period of two weeks alongwith interest @ 9%.