Case LawWP (C) No. 2981 of 2019
G NXT Power Corp Vs Union of India
- Court:
- High Court
- Bench:
- Kerala
- Date:
- August 29, 2019
- Type:
- Writ Petition
- Members:
- S V Bhatti
Subject
Refund of IGST after adjusting higher rate of duty drawback is permitted
Zero-rated SupplyIGST Refund
Summary
The petitioner is an exporter. The goods exported by him come under IGST. The petitioner has been granted drawback of Central Excise component and denied IGST paid as cash. The petitioner by filing the instant writ petition contends that he is entitl…
Judgement
Heard Mr. John Varrghese for petitioners and Sri P.R. Sreejith for respondents. 2. The petitioners in these two writ petitions though are distinct entities, as the writ prayers are substantially same, the writ petitions are disposed of by this common judgment. The counsel have treated W.P.(C) No.2981 of 2019 as the lead writ petition and have made submissions by referring to the materials in W.P.(…