Denial of IGST refund u/r 96(10) set aside as additional evidence not considered: Matter remanded

By POONAM GANDHI Goods and Services Tax Judiciary November 8, 2025

TaxGuru Citation: 2025 taxguru.in 10540
Case Name: Maxwell Engineering Solutions Private Limited Vs Assistant Commissioner of Central GST And Excise (Gujarat High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Gujarat High Court

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Maxwell Engineering Solutions Private Limited Vs Assistant Commissioner of Central GST And Excise (Gujarat High Court)

Gujarat High Court held that denial of IGST refund under rule 96(10) of the Central Goods and Services Tax Rules without considering additional evidences produced by the assessee is not justifiable. Accordingly, matter remanded back to appellate authority for fresh de-novo order.

Facts- The petitioner is engaged in the business of providing Engineering Parts for Plastic Processing Machinery for manufacturing of working rubber/plastic products with its principal place of business at Vadodara.

During the period November, 2023, the petitioner exported goods to three Countries upon payment of Integrated Goods and Service Tax. The total IGST amount paid on export of the goods for the month of November, 2023 was Rs.2,33,466/-. The petitioner thereafter filed a refund claim of the IGST paid under Rule 96 of the Central Goods and Services Tax Rules, 2017 as the exports was a zero rated supply.

The respondent, by the order dated 26^th February, 2024 rejected the refund claim on the ground that the petitioner had availed the benefit of Notification No.79/2017-Customs dated 13.10.2017 resulting into violation of the Rule 96(10) of the CGST Rules. The Appellate Authority by the impugned order dated 29^th January, 2025 rejected the Appeal. Being aggrieved, the present writ is filed.