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2020 (10) TMI 571 - HC - GSTRefund of IGST paid on export - refund not being paid for the reason that the writ petitioner had inadvertently mentioned the drawback claim under column A instead of column B - HELD THAT:- Similar issue had arisen and was duly dealt with by a Division Bench in its judgement M/S AMIT COTTON INDUSTRIES THROUGH PARTNER, VELJIBHAI VIRJIBHAI RANIPA VERSUS PRINCIPAL COMMISSIONER OF CUSTOMS [2019 (7) TMI 472 - GUJARAT HIGH COURT] - The said judgement has attained finality and this Court, while allowing the petition, directed for refund of the IGST paid in regard to the good exported with 7% simple interest from the date of shipping bills till the date of actual refund. The present petition also deserves to be allowed in the same terms, and is, accordingly, allowed.
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