IGST duty refund Vs. Higher Duty Drawback – Zero rated export
Judgment dated 28.6.2023 of the High Court of Bombay - IGST duty refund Vs. Higher Duty Drawback - Zero rated export supply of insulated cables in terms of Section 16 of IGST Act to the Company in Myanmar
On 15.3.2019 the petitioner made an application for IGST duty refund of Rs.21,41,451/- in respect of zero rated exports of insulated cables to the Myanmar in terms of Section 16(3) of the Integrated Goods and Services Tax Act, 2017 (IGST) read with Section 54 of the Central Goods and Services Tax Act, 2017 (CGST) and Rule 96 of the Central Goods and Services Tax Rules, 2017
The claim was disposed on the ground that the petitioner had availed higher duty drawback on its exports. However, the petitioner had clarified that it did not realize any higher amount of drawback but in vain, compelling the petitioner to file writ petition.
HELD, on consideration of the facts of the case and the earlier decisions, that this is not a case where the petitioner is availing any double benefit and that there is no factual foundation for the respondents’ conclusion. The writ petition was allowed directing refund of Rs.21,41,451/- with simple interest of 7% p.a. from 22.2.2018.
Writ Petition No.284 of 2021 Sunlight Cable Industries Vs. The Commissioner of Customs and two others.
