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<h1>Interest Claim on Delayed IGST Refund from Exports Ordered for Reconsideration with Proper Legal Review</h1> <h3>Trident Iron & Steel Private Limited & Anr. Versus Principal Commissioner Port, Custom House & Ors.</h3> HC directed Adjudicating Authority to reconsider petitioners' claim for interest on delayed IGST refund from exports. The court mandated a fresh review, ... Rejection of partial claim of the petitioners with regard to interest on delayed receipt of refund of IGST paid on exports - HELD THAT:- Considering the facts and circumstances of the case, the respondent/Adjudicating Authority is directed to re-consider the representation of the petitioners dated 14th January, 2023 being Annexure P-5 to the writ petition with regard to its claim of interest on delayed receipt of refund of IGST paid on exports in question and pass an order in accordance with law and after giving an opportunity of hearing to the petitioners or its authoirsed representative, within four weeks from the date of communication of this order. Petition disposed off. 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.