Shipping bill serves as deemed IGST refund application

Jal Engineering Through Partner Karishma Shaikh Vs Union of India Through Secretary (Gujarat High Court) Facts- The petitioner invokes the extraordinary jurisdiction vested in this Court under Article 226 of the Constitution of India and seeks direction against the respondents for immediate sanction of the refund of Integrated Goods and Service Tax paid in regard to the goods exported zero rated supplies made vide Shipping Bills. It is averred that the authority has illegally withheld the refund of the petitioner and the e-mail received from ICEGATE stating that since drawback is claimed at a...