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TMI Blog2019 (9) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... eous payment of IGST is required to be refunded to petitioner - The objection pointed out by Sri Sreejith is that the petitioner has already drawn or availed the higher rate of duty drawback and therefore while ordering refund of IGST the petitioner is required to refund the higher rate of duty drawback already availed by the petitioner with interest. The refund of IGST allowed after adjusting the higher rate of duty drawback availed by the petitioner without refunding IGST amount - petition allowed. - WP(C). 2981/2019 And WP(C). 2457/2019 - - - Dated:- 29-8-2019 - MR S. V. BHATTI, J. For The PETITIONER : ADVS. SRI. JOHN VARGHESE AND SRI. A. L. GEORGE For The RESPONDENT : SRI. P. R. SREEJITH, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rections for refund of the IGST paid by the petitioner. The petitioner refers to and relies on the judgment in M/s. Amit Cotton Industries through Partner, Veljibhai Virjibhai, Ranipa Vs. Principal Commissioner of Customs Judgment dated 27.06.2019in R/Special Civil Application No.20126 of 2018 and the operative portion reads thus: 26. Rule 96 of the CGST Rules provides for a deeming fiction. The shipping bill that the exporter of goods may file is deemed to be an application for refund of the integrated tax paid on the goods exported out of India. Section 54 referred to above should be read along with Rule 96 of the Rules. Rule 96(4) makes it abundantly clear that the claim for refund can be withheld only in two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dance with the provisions of subsection (10) or sub-section (11) of Section 54; or ( b) the proper officer of Customs determines that the goods were exported in violation of the provisions of Customs Act, 1962. .. 34. We take notice of two things so far as the circular is concerned. Apart from being merely in the form of instructions or guidance to the concerned department, the circular is dated 9th October 2018, whereas the export took place on 27th July 2017. Over and above the same, the circular explains the provisions of the drawback and it has nothing to do with the IGST refund. Thus, the circular will not save the situation for the respondents. We are of the view that Rule 96 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of duty drawback availed by the petitioner without refunding IGST amount. The counsel have consented to disposing of the writ petition by this order: a) The respondents are given liberty to adjust the amount already availed by the petitioner on account of higher rate of duty drawback and pay the balance of IGST payable to petitioner within six weeks from the date of receipt of a copy of this judgment. b) The respondents are directed to pay the balance amount i.e., IGST minus higher rate of duty drawback already availed by the petitioner within the time granted by this Court and avoid the additional burden of interest payment on IGST refund. The respondents, if commit default in payment of balance amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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