M/S Kishan Lal Kuria Mal International vs. Union Of INDIA & Ors.
Held
The Court held that the impugned notification and circular were ultra vires and that Rule 96 of the CGST Rules, 2017, clearly entitled exporters to IGST refund. The Gujarat High Court's judgment in M/s Amit Cotton Industries, upheld by the Supreme Court, was found to be squarely applicable.
Facts
Petitioners sought refund of IGST paid on exported goods during the transitional period, claiming they were denied refund due to claiming higher duty drawback rates. This was due to confusion during the transition to new tax laws.
Key Issues
Whether exporters are entitled to IGST refund on goods exported during the transitional period even if they claimed higher duty drawback rates. Whether the impugned notification and circular denying such refund are valid.
Sections Cited
Section 16, Section 54, Rule 96
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$~7 & 36 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10822/2022 M/S KISHAN LAL KURIA MAL INTERNATIONAL ..... Petitioner Through: Ms. Sakshi Singhal & Ms. Lovely Singh. Advocates. versus UNION OF INDIA & ORS. ..... Respondents Through: Mr. Himanshu Pathak, Sr. Panel Counsel for R-1/UOI. Ms. Anushree Narain & Ms. Sapna Jain, Advocates for Customs. 36 + W.P.(C) 10406/2021 M/S OVERSEAS COMMITMENT & ORS. ..... Petitioner Through: Ms. Sakshi Singhal & Ms. Lovely Singh. Advocates. versus UNION OF INDIA & ANR. ..... Respondents Through: Mr. Shoumendu Mukherji, Sr. Panel Counsel with Ms. Meghna Sharma & Mr. Rajat Kashyap, Advocate for R- 1/UOI. Ms. Anushree Narain & Ms. Sapna Jain, Advocates for Customs. % Date of Decision: 06th October, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/004086 J U D G M E N T MANMOHAN, J (Oral):
Present writ petitions have been filed seeking declarations that Paragraph 11(d) read with 12A(a)(ii) of the Notes and Conditions of the Notifica
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