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2023 (11) TMI 952 - HC - GSTRefund of IGST - entitlement of refund while claiming duty drawback - goods exported out of India during the transition period after the rollout of the GST Regime (from 01.07.2017 to 30.09.2017) - Constitutional validity of Paragraph 11(d) read with 12A(a)(ii) of the Notes and Conditions of Notification No. 131/2016-Cus. (N.T.), dated 31.10.2016 (as amended by Notification No. 59/2017-Cus. (NT) dated 29.06.2017 and Notification No. 73/2017-Cus.(NT) dated 26.07.2017) - constitutional validity of Circular No.37/2018-Customs dated 09.10.2018. HELD THAT:- Reliance placed 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 respondents are directed to immediately sanction the refund of the IGST paid in regard to the goods exported, i.e. 'zero rated supplies', with 7% simple interest from the date of the shipping bills till the date of actual refund. The respondents are directed to process the petitioner’s claim for refund along with applicable interest in accordance with law in light of the aforesaid decision - petition disposed off.
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