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2022 (5) TMI 591 - HC - CustomsSeeking refund with interest on the IGST paid on the export of goods - wrongful mentioning the code in the shipping bills under which drawback is claimed - despite the correction having been permitted in the shipping bill (on payment of fee and penalty), the refund of IGST was not granted to the petitioner - Section 16 of the IGST Act, 2017 (IGST Act) read with Rule 96 of the Central Goods and Service Tax (CGST) Rules, 2017. HELD THAT:- The issue at hand is covered by the judgments of the Division Bench of the Gujarat High Court in Amit Cotton Industries v. Principal Commissioner of Customs, [2019 (7) TMI 472 - GUJARAT HIGH COURT] and in M/s Shyam Textile Through Proprietor Rakesh Ram Swaroop vs. Principal Commissioner of Customs dated 05.04.2021 [2021 (4) TMI 870 - GUJARAT HIGH COURT] where reliance placed in the case of AWADKRUPA PLASTOMECH PVT. LTD. VERSUS UNION OF INDIA [2020 (12) TMI 1116 - GUJARAT HIGH COURT] where it was held that respondents are directed to immediately sanction the refund towards the IGST paid in respect to the goods exported i.e.'Zero Rated Supplies' made vide the shipping bills. The respondent/revenue is directed to refund IGST against the aforementioned shipping bills - further having regard to the fact that the necessary fee and penalty was paid as far back as on 24.10.2018, interest will be paid at the rate of 7% (simple) per annum, albeit from 25.10.2018, when correction was effected by the respondent/revenue. Petition disposed off.
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