Modern INDIA Products vs. The Asst. Commissioner Of Customs

WP(MD)/9796/2020HC MadrasGSTCNR HCMD01043423202017 April 2021Bench: HONOURABLE MRS JUSTICE J. NISHA BANU4 pages

AI SummaryAllowed

Held

The Court directed the respondent to sanction the refund of IGST along with interest. The Court relied on previous judgments that held that shipping bills for zero-rated supplies are deemed applications for refund.

Facts

The petitioner, a merchant exporter, sought a refund of IGST paid on exported goods. Despite exporting goods in September 2017, the refund had not been processed by the respondent authorities.

Key Issues

Whether the shipping bill filed for zero-rated supplies is a valid application for IGST refund and if the authorities are obligated to process such refunds promptly.

Sections Cited

Rule 96, Section 54, Section 16

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(MD)No.9796 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.9796 of 2020 Modern India Products, Represented by its Managing Partner S.Uma Maheswaran, 314, Thiruvalluvar Street, Rajapalaym, Tamil Nadu – 626 117. Petitioner Vs. 1.The Assistant Commissioner of Customs, Custom House, IGST Section, Tuticorin Sea Port, Tamilnadu. 2.Union of India, (Through the Minister of Finance), Ministry of Finance, Parliament Street, Central Secretariat, North Block, New Delihi – 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 consider the representation dated 28.06.2018 & 18.07.2019 filed by the petitioners immediately and sanction the refund of IGST of Rs.2,54,449/- paid by the petitioner in respect of the goods exported ie 'Zero Rated Supplies' made vide shipping bills mentioned hereinabove along with entitled interest @ 9% to the petitioner, till the date of actual refund. For Petitioner : Mr.S.Karunakar For Respondents : Mr.S.Jeyasingh

This Writ Petit

The judgment continues below.

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