Assistant Commissioner of Customs Vs Modern India Products
Date: February 20, 2025
Court: High Court
Bench: Madras
Type: Writ Appeal
Judge(s)/Member(s): G.R.SWAMINATHAN, M.JOTHIRAMAN
Subject Matter
IGST refund cannot be denied for availing higher duty drawback
Summary
The case involves a writ petitioner, an exporter of "absorbent gauze roll," who exported goods valued at Rs. 12,72,827 on September 26, 2017, and paid Rs. 2,54,449 in Integrated Goods and Services Tax (IGST). The petitioner contended that their expor…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Heard both sides. 2. The writ petitioner is an exporter of goods known as “absorbent gauze roll”. The export was made on 26.09.2017. The goods were valued at Rs.12,72,827/- and the writ petitioner paid a sum of Rs.2,54,449/- towards Integrated Goods and Service Tax (IGST). The case of the writ petitioner is that the exports would come under what…