R P Exim Vs Principal Commissioner of Customs (Gujarat High Court)
In the case of R P Exim Vs Principal Commissioner of Customs, the Gujarat High Court addressed multiple writ applications regarding the refund of IGST paid on exported goods classified as ‘Zero Rated Supplies.’ The petitioner, R P Exim, sought a mandamus directing authorities to sanction the IGST refund of ₹16,80,817 along with 9% interest, citing the undue withholding of funds by customs authorities. The court referenced earlier rulings in Amit Cotton Industries and Awadkrupa Plastomech Pvt. Ltd, wherein similar issues were resolved in favor of exporters. The Supreme Court had dismissed an appeal by the Union of India against the High Court’s decision in Awadkrupa Plastomech, affirming the refund process. In light of these precedents, the Gujarat High Court ruled in favor of R P Exim, ordering the respondents to refund the IGST with 6% simple interest from the date of shipping bills until the refund is made. The court emphasized the need for timely compliance with refund obligations, ensuring exporters’ rights are upheld under the provisions of zero-rated exports.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
1 Since the issues raised in all the captioned writ applications are the same, those were taken up for hearing analogously and are being disposed of by this common order.
