Refund of IGST - goods exported zero rated supplies - in an ...

Court Orders Immediate IGST Refund with 7% Interest for Zero-Rated Exports, Citing Similar Prior Case.

February 10, 2022

Case Laws     GST     HC

Refund of IGST - goods exported zero rated supplies - in an earlier decision the Court in detailed has discussed this very issue and held that respondents are directed to immediately sanction the refund of the IGST paid in regard to the goods exported, i.e. 'zero rated supplies', with 7% simple interest from the date of the shipping bills till the date of actual refund. - As the issue raised before this Court is identical, no separate or independent discussion would be necessary to be made before this Court. Therefore, the request of refund so far as the three shipping bills are concerned will need to be permitted. - HC

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