Case LawR/Special Civil Application No. 1014 of 2020
Awadkrupa Plastomech Pvt. Ltd Vs Union Of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- December 15, 2020
- Type:
- Special Civil Application
- Members:
- Pardiwala, Vora
Subject
Where higher and lower rates of duty drawback are the same, IGST refund is payable
IGST Refund
Summary
The petitioner had exported Rope Making Machine HSN Code 84794000 which attracts the same rate under both the columns (4) & (6) respectively i.e. 2 per cent. Thus it is evident that the petitioner has claimed drawback of the customs component onl…
Judgement
1. By this writ­ application under Article­226 of the Constitution of India, the writ­ applicant has prayed for the following reliefs:­ (A) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to the respondent authorities to immediately sanction the refund of IGST paid in regard to the goods exported i.…