TMI Blog2022 (10) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 of the Constitution of India. HELD THAT:- A perusal of the paper book reveals that the matter in issue is covered by the judgment of Gujarat High Court in M/S AMIT COTTON INDUSTRIES THROUGH PARTNER, VELJIBHAI VIRJIBHAI RANIPA VERSUS PRINCIPAL COMMISSIONER OF CUSTOMS [ 2019 (7) TMI 472 - GUJARAT HIGH COURT ] where it was held that the respondents are directed to immediately sanction the refund of the IGST paid in regard to the goods exported, i.e. zero-rated supplies , with 7% simple interest from the date of the shipping bills till the date of actual refund. Since the facts in the present cases are pari materia to the case in M/s Amit Cotton Industries, the present writ petitions are allowed directing the Respondent authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Constitution of India. Petitioners also seek directions to the Respondents to grant refund of IGST paid on goods exported by the Petitioners during the Transitional Period (July-September, 2017) after deducting the differential amount of duty drawback, along with appropriate interest on such refund from the date of the shipping bill till the date of actual refund. 2. Learned Counsel for the Petitioners states that the cumulative effect of the impugned instruments is to deny refund of IGST paid by exporters like the Petitioners on export of goods, in cases where Drawback was claimed by the exporter at the higher rates under column A of the Drawback Schedule prescribed in the said notification. 3. Learned counsel for the Petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions of the Respondents as the same are in accordance with paragraph no. 3 of Circular dated 09th October, 2018. Learned counsel for the Respondents also submits that the present writ petitions are liable to be dismissed on account of non-joinder of necessary and proper parties as various Jurisdictional Commissionerates dealing with the separate refund claims of the Petitioners have not been impleaded as parties to the writ petitions. 6. A perusal of the paper book reveals that the matter in issue is covered by the judgment of Gujarat High Court in M/s Amit Cotton Industries v. Principal Commissioner of Customs, 2019 (29) G.S.T.L.200 (Guj.). The relevant portion of the said judgment is reproduced hereinbelow:- 34. We take noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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