Phoenix Contact India Private Limited Vs Commissioner, Customs
Date: May 4, 2022
Subject Matter
IGST refund allowed where drawback at higher rate is same as drawback at lower rate
Summary
There is no dispute that the petitioner has paid the IGST. The petitioner in terms of Section 16 of the IGST Act read with Section 54 of the CGST Act, 2017 is clearly entitled to refund of IGST. Rule 96 of the CGST Rules also clearly provides for ref…
1. The substantive prayers made in the writ petition are as follows: “(a) Issue appropriate writ or direction to the Respondent to sanction forthwith refund the IGST paid on the export of goods covered by the two shipping bills No. 7837037 and No. 8697421 respectively. (b) Order payment of interest @ at least 15% per annum on the refund unreasonably and unjustifiably withheld by the responde…