9911796707
TMI Blog2021 (4) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt of a copy of this order. The first respondent herein is directed to sanction the refund of IGST of ₹ 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, within a period of six weeks from the date of receipt of a copy of this order - petition allowed. - W.P.(MD)No.9811 of 2020 - - - Dated:- 17-4-2021 - Honourable Mrs.Justice J.Nisha Banu For the Petitioner : Mr.S.Karunakar For the Respondents : Mr.S.Jeyasingh ORDER This Writ Petition has been filed by the petitioner to direct the respondent herein to sanction the refund of IGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pposed to refund the said amount of IGST to the petitioner immediately. The grievance of the petitioner is that exports were made in September 2017, but till date, IGST is not refunded to the petitioner. Hence, this Writ Petition. 4.The learned counsel for the petitioner relied on a judgment stating that the issue involved in this Writ Petition is covered by the orders of various Courts across the Country. More particularly, he relied on the order of this Court in 2020(1) TMI 90 Madras High Court, M/s. Precot Meridian Limited Vs.The Commissioner of Customs, The Assistant Commissioner of Customs in W.P.(MD) No.20504 of 2019, dated 19.11.2019 and the relevant portion is extracted as under:- 9.It is not in dispute that the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gle, a circular which is contrary to the statutory provisions has really no existence in law' ... 12.When the above circular was dealt with by the Hon'ble Divison Bench of Gujarat High Court at Ahmedabad in M/s.Amit Cotton Industries through partner, Velijibhai Virjibhai Ranipa vs.Principal Commissioner of Customs, in R/SpecialCivil Application No.20126 of 2018, dated 27.06.2019, the Division Bench has held that it has nothing to do with the IGST refund and it is incumbent on the respondents to refund the IGST as claimed by the petitioner herein. Ther respondents have already apssed a circular when they were facing lot of problems because of the fact that the refunds are completely system managed and they have taken a cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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