Case Law Details

Case Name : Union of India & Ors. Vs Awadkrupa Plastomech Pvt. Ltd. (Supreme Court of India)
Appeal Number : Special Leave To Appeal (C) No.7095/2021
Date of Judgement/Order : 30/07/2021
Related Assessment Year :

Union of India & Ors. Vs Awadkrupa Plastomech Pvt. Ltd. (Supreme Court of India)

Supreme Court has upheld decision of the Gujarat High Court where the High Court directed the Goods and Service Tax Authorities to immediately sanction refund towards IGST paid in respect to goods exported made via shipping bills as same was only to the extent of the customs component.

Read High Court Judgment :- Sanction refund of IGST paid on goods exported vide shipping bills: HC

SC allows IGST export refund as it was to the extent of customs comp.

FULL TEXT OF THE SUPREME COURT JUDGEMENT

1. There is a clear finding of fact which has been recorded by the Division Bench of the High Court of Gujarat in its order dated 15 December 2020 that the respondent had claimed an IGST export refund only to the extent of the customs component. We see no error in the finding of the High Court.

2. The Special Leave Petition is accordingly dismissed.

Download Judgment/Order

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