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2022 (4) TMI 409 - HC - GSTRefund of IGST paid - goods exported in connection with the shipping bills - Zero Rated Supplies - HELD THAT:- The issue is no longer res integra in view of two pronouncements of this High Court (i) 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] and (ii) AWADKRUPA PLASTOMECH PVT. LTD. VERSUS UNION OF INDIA [2020 (12) TMI 1116 - GUJARAT HIGH COURT]. Awadkrupa Plastomech was challenged by the Union of India before the Supreme Court. Leave was granted, and ultimately, the appeal of the Union came to be dismissed. The order passed by the Supreme Court in the UNION OF INDIA AND ORS. VERSUS AWADKRUPA PLASTOMECH PVT. LTD. [2021 (8) TMI 349 - SC ORDER], it was held that There is a clear finding of fact which has been recorded by the Division Bench of the High Court of Gujarat in its order dated 15 December 2020 that the respondent had claimed an IGST export refund only to the extent of the customs component. We see no error in the finding of the High Court. The respondents are directed to sanction the respective refunds of the IGST paid in respect of the goods exported i.e. ‘Zero Rated Supplies’ with 6% simple interest from the date of the shipping bills till the date of actual refund - application allowed.
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