Intec Export INDIA Private Limited vs. Union Of INDIA & Ors.
Held
The Court held that if the duty drawback rates in both columns were identical, it only compensated for customs duty and did not subsume other indirect taxes, thus not disentitling the exporter from IGST refund. The same principle applies to cases where a higher drawback was claimed, and the differential amount should be adjusted.
Facts
The petitioner, a merchant exporter, sought refund of IGST paid on goods exported during the GST transition period. The refund was denied due to claiming a higher duty drawback, as per certain notifications and a circular.
Key Issues
Whether denial of IGST refund is justified when duty drawback claimed is identical or only covers customs duty, and not other indirect taxes subsumed by GST. Whether a circular can override statutory provisions regarding IGST refund.
Sections Cited
Section 16, Section 54, Rule 96
AI-generated summary — verify with the full judgment below
W.P.(C) No.9065/2023 $~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 30.10.2023 + W.P.(C) 9065/2023 INTEC EXPORT INDIA PRIVATE LIMITED ..... Petitioner Through: Ms. Sakshi Singhal, Adv. Versus UNION OF INDIA & ORS. ..... Respondents Through: Mr. Sushil Raaja, Adv. for R-1. Mr. Gibran Naushad, Adv. for R-4. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN VIBHU BAKHRU, J. (ORAL)
The petitioner has filed the present petition, inter alia, praying as under: “a) Declare that paragraph 11(d) read with 12A(a)(ii) of the Notes and Conditions of the Notification No.131/2016- Cus.(N.T.) dated 31.10.2016 (Annexure P-4) [as amended by Notification No.59/2017-Cus. (NT) dated 29.06.2017 (Annexure P-5) and Notification No.73/2017-Cus.(NT) dated 26.07.2017 (Annexure P- 6)] are (i) ultra vires Section 16 of the IGST Act, 2017 read with Section 54 of CGST Act, 2017 and Rule 96 of CGST Rules, 20177, & (ii) unconstitutional and violative of Article 14, 19 and 21 of the Constitution of India & Quash the same; b) Declare that Circular No.37/2018-CUSTOMS dated 09.10.2018 (Annexure P-10) is (i) ultra vires Section 16 of the IGST Act, 2017 read with
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