Case LawR/Special Civil Application No. 24138 of 2022
ADF Foods Ltd. Vs Union of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- September 13, 2023
- Type:
- Special Civil Application
- Members:
- BIREN VAISHNAV, BHARGAV D. KARIA
Subject
IGST refund cannot be withheld for the reason that higher rate of duty drawback was claimed, even though the petitioner had returned the differential drawback amount
Zero-rated SupplyExport Of GoodsIGST RefundRefund
Summary
The petitioner has filed a petition under Article 226 of the Indian Constitution seeking refund of IGST paid on goods exported, also claiming interest on the refund amount. The petitioner asserts that the goods exported were "Zero Rated Supplies…