Section 16 of the IGST Act, 2017 —– Refund  —- The petitioner prayed to direct the respondents to grant refund of the amount of IGST already paid by the applicants pursuant to the Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 with appropriate interest on such refund. The counsel for the petitioner submitted that the Division Bench of this Court vide judgment and order dated 23.1.2020 allowed the writ petitions and declared Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 as ultra vires the Act. The court observed that the present application requires consideration and hence, the same is allowed.

Held that:- The Hon’ble High Court directed the respondents to grant refund of the amount of IGST already paid by the applicants pursuant to the Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 along with statutory rate of interest on such refund within a period of four weeks.