TMI Blog2022 (5) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and Service Tax (IGST) against two shipping bills bearing nos. 7837037, dated 05.08.2017 and 8697421, dated 16.09.2017. 2.4. It is not disputed that the petitioner had paid IGST i.e., local tax @ 28% of the export value. The refund amount claimed against the two shipping bills i.e., bill no. 7837037 [dated 05.08.2017] is Rs. 8,00,621/-, while against shipping bill bearing no. 8697421 [dated 16.09.2017], the refund claimed is Rs. 8,25,349/-. These refunds are claimed under Section 16 of the IGST Act, 2017 [in short IGST Act ] read with Rule 96 of the Central Goods and Service Tax (CGST) Rules, 2017 [in short CGST Rules ]. 2.5. It appears that the petitioner by oversight had claimed duty drawback by referring to the code no. 853699 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the higher rate of drawback, it has been decided that it would not be justified allowing exporters to avail IGST refund after initially claiming the benefit of higher drawback. There is no justification for reopening the issue at this stage. 4. Having heard the learned counsel for the parties, we are of the view that the writ petition would have to be allowed. The refund would have to be ordered and interest would also have to be granted at the rate indicated hereafter. 5. The reason why we have reached this conclusion is as follows : 5.1. There is no dispute that the petitioner has paid the IGST. The petitioner in terms of Section 16 of the IGST Act 1 read with Section 54 of the CGST Act, 2017 2 is clearly entitled to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Proprietor Rakesh Ram Swaroop vs. Principal Commissioner of Customs dated 05.04.2021, passed in SCA 13448/2020. To be noted, the Special Leave Petition filed by the respondent/revenue against the judgment in Shyam Textile case i.e., SLP(C) No.19911/2021, was dismissed on 03.01.2022. 9. Thus, for the foregoing reasons, the respondent/revenue is directed to refund IGST against the aforementioned shipping bills. 9.1. Furthermore, 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. [See Amit Cotton Industries and the judgment of this Court render ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
