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IGST REFUND, Customs - Exim - SEZ

Issue Id: - 116547
Dated: 18-7-2020
By:- JIGNESH SITAPARA

IGST REFUND


  • Contents

Sir, i was export in July 2017 with paid IGST. But, I was selected higher rate drawback SR. NO. A at the time export. Now, custom department said to us not possible IGST refund as per circular 37/2018. Now, what to do?

Posts / Replies

Showing Replies 1 to 12 of 12 Records

Page: 1


1 Dated: 19-7-2020
By:- Mahir S

The department is correct in not allowing refund based on said circular.

However, there is a judgment of Madras High Court in favour of the party.


2 Dated: 20-7-2020
By:- KASTURI SETHI

Yes, Sir. It is crystal clear.


3 Dated: 20-7-2020
By:- DR.MARIAPPAN GOVINDARAJAN

Mahir sir,

May the details of the court case may be shared in this forum?


4 Dated: 20-7-2020
By:- Mahir S

Yes Sir, I will surely share the case detail.


5 Dated: 20-7-2020
By:- Mahir S

6 Dated: 20-7-2020
By:- Mahir S

GovindaRajan Sir,.

I have not yet gone into full details of the case, so not aware if any further appeal was preferred or any subsequent judgement on the issue.


7 Dated: 20-7-2020
By:- KASTURI SETHI

Sh.Mahir S, Sir has rightly posted this case law. As per EXCUS status, the department has not challenged the order of Madras High Court. The case was decided on 2.4.2019. Had the department filed an appeal with Supreme Court, EXCUS would have shown such status. Full case law is appended below :-

2019 (28) G.S.T.L. 421 (Mad.) = 2019 (5) TMI 85 - MADRAS HIGH COURT VSG EXPORTS PVT. LTD. Versus COMMISSIONER OF CUSTOMS, TUTICORIN


8 Dated: 20-7-2020
By:- Mahir S

Kasturi Sir, Thnx for the update..


9 Dated: 20-7-2020
By:- KASTURI SETHI

10 Dated: 20-7-2020
By:- KASTURI SETHI

11 Dated: 21-7-2020
By:- KASTURI SETHI

Sh.Mahir S Sir Credit goes to you for keeping track of case law and giving clue. You have laid the foundation for further search in the interest of querist/tax payer/trade & industry. Now let us wait for the decision of High Court for the hearing held on 20.7.20 wherein the department refused to sanction refund despite High Court order. I am referring to last case law posted yesterday.


12 Dated: 21-7-2020
By:- Mahir S

Thank you so much Sir for the latest update and kind words..


Page: 1

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