The grievance of the petitioner is that exports were made in September 2017, but till date, IGST is not refunded to the petitioner. The respondent herein is directed to sanction the refund of IGST paid by the petitioner in respect of the goods exported i.e 'Zero Rated Supplies' along with entitled interest till the date of actual refund.
Section 16 of the IGST Act, 2017- Refund – The petitioner prayed to direct the respondent to sanction the refund of IGST of Rs. 2,54,449/- paid by the petitioner in respect of the exported goods. The grievance of the petitioner is that exports were made in September 2017, but till date, IGST is not refunded to the petitioner. The counsel for the petitioner relied on a judgment of this court in the matter of M/s. Precot Meridian Limited Vs.The Commissioner of Customs, The Assistant Commissioner of Customs in W.P.(MD) No.20504 of 2019, dated 19.11.2019, wherein the respondents were directed to refund the amount of Rs. 4,80,355/- of IGST paid by the petitioner for the goods exported from India which are zero rated supplies, within a period of six weeks. The court observed that this judgment is squarely applicable to the present factual circumstances of the case.
Held that:- The Hon’ble High Court allowed the Writ Petition and directed the respondent to sanction the refund of IGST in respect of the goods exported i.e 'Zero Rated Supplies' made vide shipping bills along with entitled interest @ 9% to the petitioner till the date of actual refund, within a period of six weeks.
The grievance of the petitioner is that exports were made in September 2017, but till date, IGST is not refunded to the petitioner. The respondent herein is directed to sanction the refund of IGST paid by the petitioner in respect of the goods exported i.e 'Zero Rated Supplies' along with entitled interest till the date of actual refund.
Section 16 of the IGST Act, 2017- Refund – The petitioner prayed to direct the respondent to sanction the refund of IGST of Rs. 2,54,449/- paid by the petitioner in respect of the exported goods. The grievance of the petitioner is that exports were made in September 2017, but till date, IGST is not refunded to the petitioner. The counsel for the petitioner relied on a judgment of this court in the matter of M/s. Precot Meridian Limited Vs.The Commissioner of Customs, The Assistant Commissioner of Customs in W.P.(MD) No.20504 of 2019, dated 19.11.2019, wherein the respondents were directed to refund the amount of Rs. 4,80,355/- of IGST paid by the petitioner for the goods exported from India which are zero rated supplies, within a period of six weeks. The court observed that this judgment is squarely applicable to the present factual circumstances of the case.
Held that:- The Hon’ble High Court allowed the Writ Petition and directed the respondent to sanction the refund of IGST in respect of the goods exported i.e 'Zero Rated Supplies' made vide shipping bills along with entitled interest @ 9% to the petitioner till the date of actual refund, within a period of six weeks.