Zero Rated Supplies (Export): Gujarat HC orders IGST refund with 6% interest

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 ...