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TMI Blog2024 (1) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court while exercising the powers under Article 226 of the Constitution of India. The respondent-authorities are bound by the directions issued by this Court and therefore, the impugned order is hereby, quashed and set aside. The respondent-authorities are directed to comply with the directions issued by this Court while sanctioning the refund of IGST after deducting the differential duty drawback with 7% simple interest as ordered by this Court. Such exercise shall be completed within a period of four weeks from the date of receipt of the copy of this Order. Petition allowed. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1: Uchit N Sheth(7336) For the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of refund of A IGST which is reduced as a result of imposition of interest of Rs. 11,59,606 and also grant interest on refund at the rate of 7% p.a. in accordance with the direction of this Hon. Court; E. Ex parte ad interim relief in terms of prayer D may kindly be granted; F. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioner shall forever pray. 3. The brief facts of the case are as under : 3.1. The petitioner is a private limited company engaged in business of trading of cotton yarn and cotton waste. The petitioner is duly registered under the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to pay IGST since letter of undertaking required for making export without payment of tax was obtained only on 27.11.2017. 3.4. It is the case of the petitioner that as per Rule 96 of the Central Goods and Service Tax Rules, 2017 in case of exports made with payment of tax, the shipping bills itself is the application for refund of IGST and on basis of the shipping bills and the returns filed in the Form GSTR-3B, the Custom Authorities process the refund claim and the amount gets directly credited to the bank account of the exporter. 3.5. However, in the case of the petitioner, since the clearing and forwarding agent had erroneously selected the option of export without payment of tax while filing shipping bill, the amount of IGST p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ested the respondent-authority to grant refund after adjusting the differential duty drawback amount which was claimed erroneously because of mistake committed by the clearing and forwarding agent. 3.9. The petitioner however, did not receive any response from the authority and therefore the petitioner addressed a letter dated 14.08.2019 to the respondent No. 3-Deputy Commissioner of Customs with a request to grant refund of IGST for the period from July to September, 2017 after adjusting the differential amount of duty drawback. The petitioner thereafter preferred Special Civil Application No. 14974 of 2019 before this Court which was disposed of vide order dated 04.03.2020 by the Court by directing the respondent-Authorities to sanction t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heth for the petitioner submitted that both the authorities below have committed grave error in implementation of the directions issued by this Court in as much as there is no question of charging interest on the differential duty drawback as the said amount is required to be deducted from the refund of the IGST to which the petitioner was entitled to and the respondent-authority should not have reduced the rate of interest to 6% in spite of the direction issued by this Court which has been confirmed by the Supreme Court. It was submitted that the reasons assigned by the respondent-authorities are therefore in clear breach of the direction issued by this Court and therefore, the impugned order is liable to be quashed and set aside. 5. On th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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