Sanction refund of IGST paid on goods exported vide shipping bills: HC

Awadkrupa Plastomech Pvt. Ltd. Vs Union of India (Gujarat High Court) It appears from the materials on record that the writ­ applicant wants the respondent­ authorities to sanction the refund of Integrated Goods and Service Tax [herein after referred to as the ‘IGST’] paid in respect of the goods exported i.e. ‘Zero Rated Supplies’ vide the shipping Bill No.7452830, dated 19/07/2017. It is the case of the writ­ applicant that the respondents authorities have illegally withhold the refund of the IGST referred to above. The claim of the writ­ applicant came to be reje...