Case Law Details
Asian Organo Industries Vs Principal Commissioner of Customs (High Court Gujarat)
The writ applicant claims that it is eligible for the IGST refund claim on the basis of the shipping bills i.e. on the export of goods. According to the writ applicant, the shipping bills filed by an exporter of the goods are deemed to be an application for refund of the integrated tax paid on the goods exported out of India, as provided in Rule 96A of the CGST Rules, 2017.
The grievance of the writ applicant is that the respondent No.2 has declined to the refund of the IGST amount paid on the shipping bills.
According to the writ applicant, upon inquiry, it has come to know that the refund has been declined for the reason that the writ applicant had availed drawback at the rate of 1.10%. It is the case of the writ applicant that it has claimed lower rate of drawback in accordance with the Notification No.131/2016 dated 31st October 2016. It was a mistake on the part of the writ applicant to declare in the shipping bills that it had availed higher drawback of selecting A instead of B. According to the writ applicant, it was an inadvertent error committed by it.
Held by High Court
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