Refund Claim Under IGST Act Upheld: Recipient Specification Clarified, Refund Processing Mandated Within 3 Months

SC set aside the Order-in-Appeal challenging a refund claim under IGST Act. The court clarified that the specification of recipient for reverse charge was clarificatory, not changing the taxable person. The respondents were directed to process the petitioner's refund claim with applicable interest within 3 months. The Writ Petition was allowed without costs.

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Issues involved:
The petitioner challenged an Order-in-Appeal seeking refund u/s IGST Act. The impugned order relied on a decision of CEGAT and the High Court of Gujarat, which was not followed due to lack of stay by Madras High Court. Subsequently, the Supreme Court set aside the decision of the Gujarat High Court.

Details of the Judgment:

*Issue 1: Challenge to Order-in-Appeal*
The petitioner challenged Order-in-Appeal seeking refund u/s IGST Act. The impugned order relied on CEGAT's decision and the High Court of Gujarat, not followed due to lack of stay by Madras High Court.

*Issue 2: Supreme Court's Decision*
The Supreme Court set aside the decision of the Gujarat High Court, clarifying that the specification of the recipient for reverse charge was only clarificatory, not specifying a different taxable person.

*Conclusion:*
In view of the Supreme Court's decision, the impugned Order-in-Appeal was set aside, directing the respondents to process the petitioner's refund claim with applicable interest under the IGST Act within 3 months. The Writ Petition was allowed with no costs.

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