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TMI Blog2022 (4) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... BHAI VIRJIBHAI RANIPA VERSUS PRINCIPAL COMMISSIONER OF CUSTOMS [ 2019 (7) TMI 472 - GUJARAT HIGH COURT] and (ii) AWADKRUPA PLASTOMECH PVT. LTD. VERSUS UNION OF INDIA [ 2020 (12) TMI 1116 - GUJARAT HIGH COURT] . Awadkrupa Plastomech was challenged by the Union of India before the Supreme Court. Leave was granted, and ultimately, the appeal of the Union came to be dismissed. The order passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OF 2022 - - - Dated:- 1-4-2022 - HONOURABLE MR. JUSTICE J.B.PARDIWALA AND HONOURABLE MS. JUSTICE NISHA M. THAKORE MR D K TRIVEDI FOR THE PETITIONER MR UTKARSH R SHARMA FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1 Since the issues raised in all the captioned writ applications are the same, those were taken up for hearing analogously and are bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent authorities to pay interest @ 9% to the petitioner herein on the amount of refund of IGST mentioned hereinabove from the date of shipping bills up till the date on which the amount of refund is paid to the petitioner herein, as the same is arbitrarily and illegally withheld by the respondent authorities. E. Your Lordships may be pleased to grant an ex-parte, ad interim order in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of IGST paid in respect of the goods exported i.e. Zero Rated Supplies made in connection with the shipping bills. 6 The issue is no longer res integra in view of two pronouncements of this High Court (i) in the case of Amit Cotton Industries vs. Principal Commissioner of Customs [2019 (29) GSTL 200 (Guj)] and (ii) Awadkrupa Plastomech Pvt. Ltd vs. Union of India [2021 (46) GSTL 31 (Guj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed. The respondents are directed to sanction the respective refunds of the IGST paid in respect of the goods exported i.e. Zero Rated Supplies with 6% simple interest from the date of the shipping bills till the date of actual refund. It goes without saying that in any of the captioned writ applications, if the differential duty has not been paid, the same shall be paid at the earliest. All the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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