Raj Exim vs. The Assistant Commissioner Of Customs

WP(MD)/9811/2020HC MadrasGSTCNR HCMD01043477202017 April 2021Bench: HONOURABLE MRS JUSTICE J. NISHA BANU5 pages

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Held

The Court held that the shipping bill itself serves as an application for refund of IGST on exported goods. The authorities are mandated to refund the IGST paid on zero-rated supplies as per statutory provisions.

Facts

The petitioner, a merchant exporter, sought a refund of IGST paid on goods exported in September 2017. Despite fulfilling the requirements for zero-rated supplies, the refund was not processed by the authorities.

Key Issues

Whether the shipping bill is a valid application for IGST refund on exports and if the authorities are obligated to process such refunds promptly.

Sections Cited

Rule 96, Section 54, Section 16

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Cause title — parties, addresses and appearances

W.P.(MD)No.9811 of 2020 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 17.04.2021 CORAM THE HONOURABLE MRS.JUSTICE J.NISHA BANU W.P.(MD)No.9811 of 2020 M/s.Raj Exim, Represented by its Proprietor K.Thiruppathi Rajan, No.3, Balaji Street, M.G.M.Nagar,Avaniyapuram Bya Pass Road, Madurai – 625 012. Petitioner Vs. 1.The Assistant Commissioner of Customs, Custom House, IGST Section, Amreli Sea Port, Gujarat. 2.Union of India, (Through the Minister of Finance), Ministry of Finance, Parliament Street, Central Secretariat, North Block, New Delhi – 110 001. Respondents PRAYER: Writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, to direct the respondent herein to sanction the refund of IGST of Rs.2,35,008/- paid by the petitioner in respect of the goods exported i.e 'Zero Rated Supplies' made vide shipping bills mentioned herein above along with entitled interest @ 9% to the petitioner till the date of actual refund. For Petitioner : Mr.S.Karunakar For Respondents : Mr.R.Aravindh R-1, Mr.S.Jeyasingh R-2

This Writ Petition has been filed by the petitioner to direct the respondent herein to

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