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2020 (3) TMI 614 - HC - GSTRefund of IGST - exports were declared as the “zero rated supplies” - Section 16 of the IGST Act - Simultaneous duty drawback claim - It is the case of the writ-applicants that since the clearing and forwarding agent had erroneously selected the option of export without payment of tax while filing the shipping bill, the amount of the IGST paid was shown as ‘Nil’ in the shipping bill. In such circumstances, the customs authorities denied to grant refund of the IGST paid on exports by the writ-applicants - HELD THAT:- Identical issue decided in the case of M/S AMIT COTTON INDUSTRIES THROUGH PARTNER, VELJIBHAI VIRJIBHAI RANIPA VERSUS PRINCIPAL COMMISSIONER OF CUSTOMS [2019 (7) TMI 472 - GUJARAT HIGH COURT] where it was held that the refund of the IGST paid on the exports cannot be denied on the ground that the higher rate of duty drawback is claimed. In view of the aforesaid, no further adjudication is necessary in the present case. The respondents are directed to immediately sanction the refund of the IGST paid with regard to the exported goods, i.e. “zero rated supplies”, with 7% simple interest from the date of shipping bill till the date of actual refund. The refund shall be granted after deducting the differential amount of the duty drawback for the period between July and September, 2017 - application allowed.
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