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    <title>2021 (4) TMI 1212 - MADRAS HIGH COURT</title>
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    <description>The court allowed the Writ Petition filed by a merchant exporter seeking a refund of IGST amounting to Rs. 2,35,008 paid on goods exported. Citing previous judgments, the court emphasized the entitlement of exporters to IGST refund upon fulfilling specified conditions, disregarding any contradictory circulars. The court directed the respondent to refund the IGST amount with 9% interest within six weeks, based on the legal entitlement of the petitioner to the refund for zero-rated supplies exported, as per statutory provisions and judicial interpretations.</description>
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    <pubDate>Sat, 17 Apr 2021 00:00:00 +0530</pubDate>
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      <description>The court allowed the Writ Petition filed by a merchant exporter seeking a refund of IGST amounting to Rs. 2,35,008 paid on goods exported. Citing previous judgments, the court emphasized the entitlement of exporters to IGST refund upon fulfilling specified conditions, disregarding any contradictory circulars. The court directed the respondent to refund the IGST amount with 9% interest within six weeks, based on the legal entitlement of the petitioner to the refund for zero-rated supplies exported, as per statutory provisions and judicial interpretations.</description>
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