Case Law Details
M/s. Amit Cotton Industries vs. Principal Commissioner of Customs (Gujarat High Court)
Circular cannot run contrary to Statutory Provisions –Guj HC orders grant of IGST Refund.
Facts:
Writ-applicant had exported goods in July 2017. It is the case of the writ-applicant that it is eligible to seek refund of the IGST in accordance with the provisions of the IGST Act, 2017. However, according to the writ-applicant, without any valid reason the refund to the tune of Rs.19,05,121/- has been withheld. According to the writ-applicant, despite many representations addressed to the respondent no.2, i.e. the Deputy Commissioner of Customs, no cognizance has been taken so far as regards the claim for the lawful refund of the requisite amount.
Writ-applicant vehemently submitted that there is no legal embargo on availing the drawback at the rate of 1% higher rate on one hand and availing refund of the IGST paid in regard to the ‘Zero Rated Supply’, i.e. the goods exported out of India, on the other.
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