ADF Foods Ltd. Vs Union of India
Date: September 13, 2023
Subject Matter
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
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…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. RULE returnable forthwith. Mr. Ankit Shah learned advocate waives service of notice of Rule on behalf of the respondent no.1 and Mr. Nikunt Raval learned advocate waives service of notice of Rule on behalf of the respondent nos.3 to 8. 2. With the consent of learned advocates for the respective parties, the petition is taken up for final hea…