Precot Meridian Limited Vs Commissioner of Customs
- Court:
- High Court
- Bench:
- Madras
- Date:
- November 19, 2019
- Type:
- Writ Petition
- Members:
- Justice M Govindaraj
Subject
Circulars are issued only to clarify the statutory provision and it cannot alter or prevail over the statutory provision
Summary
The petitioner is an exporter of cotton. During September, 2017, he exported cotton by way of seven shipping bills and paid Rs. 4,80,355/- towards IGST. In the instant case, the petitioner has wrongly availed the higher duty drawback to the tun…
Judgement
The present Writ Petition has been filed seeking for a Writ of Mandamus, directing the second respondent to sanction and to refund the amount of Rs.4,80,355/- [Rupees Four Lakhs and Eighty Thousand and Three Hundred and Fifty Five only] of IGST paid by the petitioner for the goods exported from India, i.e. ‘ Zero Rated Supplies ‘. 2. The petitioner is an exporter of During September, 2…