Interest Claim on Delayed IGST Refund from Exports Ordered for Reconsideration with Proper Legal Review

HC directed Adjudicating Authority to reconsider petitioners' claim for interest on delayed IGST refund from exports. The court mandated a fresh review, providing an opportunity for hearing, and ordered a decision within four weeks, ensuring proper legal examination of the interest claim.

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Issues involved:
The issue in this case involves the denial of interest on delayed refund of IGST paid on exports, despite being granted interest on delayed receipt of duty drawback for the relevant period.

Interest on delayed refund of IGST:
The petitioners challenged the impugned order for rejecting their partial claim of interest on delayed receipt of refund of IGST paid on exports. They argued that they are entitled to interest on delayed refund of IGST as per the law and the decision of the Hon'ble Supreme Court. The Adjudicating Authority did not address this claim in its order. The High Court directed the Authority to re-consider the petitioners' representation regarding the interest on delayed refund of IGST, provide an opportunity of hearing, and pass an order within four weeks.

Conclusion:
The High Court disposed of the writ petition by directing the Adjudicating Authority to re-consider the petitioners' claim of interest on delayed refund of IGST paid on exports and to pass an order in accordance with the law within four weeks.

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