TMI Blog2022 (2) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... rated supplies', with 7% simple interest from the date of the shipping bills till the date of actual refund. This writ application directing the respondents to immediately sanction the refund of the I.G.S.T. paid in regard to the goods exported i.e. the Zero Rated Supply with 9% simple interest from the date of the shipping bills till the date of actual refund - Application allowed. - R/Special Civil Application No. 15431 of 2021 - - - Dated:- 11-2-2022 - Honourable Mr. Justice J.B.Pardiwala And Honourable Ms. Justice Nisha M. Thakore For the Petitioner(s) : Mr D K Trivedi For the Respondent(s) : Mr Utkarsh Sharma, Advocate For Mr Nikunt K Raval, Served By Rpad ORAL ORDER (PER : HONOURABLE MR. JUSTI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (s) that may be deemed fit and proper in the interest of justice in favor of the petitioner. 2 It appears from the materials on record that the writ applicant is engaged in the business of export of refractory material. The writ applicant is registered with the GST authorities. 3 It is the case of the writ applicant that as the goods in the case on hand were exported out of India, the same are to be termed as Zero Rated Supply in accordance with Section 16 of the I.G.S.T. Act. According to Section 16 of the I.G.S.T. Act, a registered person making Zero Rated Supply has an option to claim refund in accordance with Section 16(3)(b) in a manner as to he may supply goods or services or both, on payment of the integrated tax and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Amit Cotton Industries vs. Principal Commissioner of Customs, 2019 (19) G.S.T.L. 200 (Guj.). The last communication as regards the subject matter at the end of the writ applicant is dated 3rd January 2020. The letter addressed by the writ applicant to the Deputy Commissioner of Customs reads thus: TIN : 33553323882 / CST : 1045677 Dt : 30.10.2009 January 03, 2020 From : M/s. Sri App Enterprises, No.704/361, 4th Phase KCC Nagar Bagalur Road, Hosur 635109 To Deputy Commissioner of Customs Custom House, MP SEZ, Mundra, Gujarat. Sub : Request for refund of IGST. Dear Sir, 01. Kind reference is invited to the above mentioned subject. We hereby i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in our said bank account or any other account for that matter. Our hard earned money is blocked. We are facing very severe financial stringency on account of such blockage of refund. 06. Since refund is withheld illegally and it is causing severe problems to us, it is requested to kindly credit refund amount in our bank account at the earliest and oblige. Thanking you, Your faithfully, For Sri App Enterprises, sd/- Authorized Signatory 9 Till this date, there has been no response. 10 In view of the aforesaid, we allow this writ application directing the respondents to immediately sanction the refund of the I.G.S.T. paid in regard to the goods exported i.e. the Zero Rated Supply with ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
