M/S. Precot Meridian LTD. vs. The Commissioner Of Customs

WP(MD)/20504/2019HC MadrasGSTCNR HCMD01087756201919 November 2019Bench: HONOURABLE MR JUSTICE M. GOVINDARAJ4 pages

AI SummaryAllowed

Held

The Court held that circulars cannot override statutory provisions and that the explanation of drawback provisions does not affect IGST refund entitlement. The petitioner is entitled to the IGST refund.

Facts

The petitioner, an exporter, paid IGST on zero-rated supplies and sought a refund. The respondents denied the refund based on a circular stating that claiming duty drawback relinquishes IGST/ITC claims.

Key Issues

Whether a circular can deny a statutory refund of IGST paid on exports, and if the petitioner is entitled to the refund despite claiming duty drawback.

Sections Cited

Section 16(3), Section 54

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(MD)No.20504 of 2019 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 19.11.2019 CORAM: THE HONOURABLE MR.JUSTICE M.GOVINDARAJ W.P.(MD)No.20504 of 2019 M/s.Precot Meridian Limited, 737, Green Fields, Puliakulam Road, Coimbatore-641 045, Through Shri A.P.Unnikrishnan, Senior Manager - Accounts and Administration. : Petitioner Vs. 1.The Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin-628 004. 2.The Assistant Commissioner of Customs, (Draw Back Section), Custom House/St.John ICD, New Harbour Estate, Tuticorin-628 004. : Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a Writ of Mandamus, directing the second respondent to sanction and to refund the amount of Rs.4,80,355/- [Rupees Four Lakhs and Eighty Thousand and Three Hundred and Fifty Five only] of IGST paid by the petitioner for the goods exported from India, i.e. 'Zero Rated Supplies' made vide shipping bills mentioned hereinabove. For Petitioner : Mr.Avinash Poddar For Respondents : Mr.B.Vijay Karthikeyan, Senior Standing Counsel

The present Writ Petition has been filed seeking for a Writ of Mandamus,

The judgment continues below.

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