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2022 (5) TMI 1138 - HC - GSTRefund of IGST - Separate application was not filed - treatment of shipping bill as refund application - export of goods - whether Circular No. 37/018-Cus dated 09.10.2018 is ultra virus the provisions of CGST Act, 2017 or not - Section 16(3)(b) of the IGST Act read with Section 54 of the CGST Act and Rule 96 of the CGST Rules - HELD THAT:- A separate application for refund was not required to be filed. - the shipping bills would operate as a refund application as envisaged under Section 54 of the CGST Act read with Section 16 of the IGST Act, as also Rule 96(1) of the CGST Rules. Interest on Delayed Refund - HELD THAT:- Once the petitioner had taken steps to move the Court and notice was issued in the writ petition, the respondents were, in a sense, forewarned that statutory interest would kick-in - notice in this petition was issued on 01.10.2021, when the revenue was represented by counsel. In the given facts, in the very least, interest should accrue to the petitioner at the statutory rate i.e., 6% (simple) from 01.10.2021 - Petition allowed.
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