Denial of IGST refund for availing Drawback: HC directs Commissioner to dispose IGST refund claim

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

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