IGST refund cannot be denied for higher rate of duty drawback claim

Real Prince Spintex Pvt. Ltd. Vs Union of India (Gujarat High Court)

It was held that the refund of the IGST paid on the exports cannot be denied on the ground that the higher rate of duty drawback is claimed and circulars are issued only to clarify the statutory provision and it cannot alter or prevail over the statutory provision.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

1. Rule, returnable forthwith. Mr. Nirzar S. Desai, the learned standing counsel waives service of notice of rule for and on behalf of the respondents.

2. By this Writ Application under Article 226 of the Constitution of India, the writ-applicants have prayed for the following reliefs:

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