Refund of IGST paid on exported goods being zero-rated supplies admissible as excess drawback repaid

ADF Foods Ltd. Vs Union of India (Gujarat High Court) Gujarat High Court held that excess drawback on account of availing Cenvat Credit facility was repaid with interest. Hence, refund of IGST paid on goods and services paid on exported goods being zero rates supplies is duly admissible. Facts- Vide the present petition, the petitioner challenges the inaction on the part of the respondents not to sanction the refund claims of integrated goods and service tax paid on exported goods i.e. “Zero Rated Supplies” through Mundra Customs Port. It was their case that due to oversight, the Custom Ho...