Refund — In the W. P. (C) Nos. 2981 & 2457 of 2019, the Court directed 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. Present writ petition is disposed of on the same line. — Nilamel Exports Vs. The Union of India Represented by The Secretary, Ministry of Finance (Department of Revenue) , New Delhi, The Assistant Commissioner, Central GST and Central Excise, Thiruvananthapuram, GST Council, New Delhi and The Nodal Officer, Central GST and Central Excise, Thiruvananthapuram [2019] 16 TAXLOK.COM 002 (Kerala)