2021 (4) TMI 1213 - MADRAS HIGH COURT - GST

Head Note / Extract:
Refund of IGST - goods exported out of India - grievance of the petitioner is that exports were made in September 2017, but till date, IGST is not refunded to the petitioner - HELD THAT:- The issue involved decided in case of M/S. PRECOT MERIDIAN LIMITED VERSUS THE COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF CUSTOMS [2020 (1) TMI 90 - MADRAS HIGH COURT] where it was held that respondents are directed to refund the amount of IGST paid by the petitioner for the goods exported from India which are zero rated supplies, within a period of six weeks from the date of receipt of a copy of this order. The first respondent herein is directed to sanction the refund of IGST of ₹ 2,54,449/- paid by the petitioner in respect of the goods exported i.e 'Zero Rated Supplies' made vide shipping bills mentioned herein above along with entitled interest @ 9% to the petitioner till the date of actual refund, within a period of six weeks from the date of receipt of a copy of this order - petition allowed.