https://www.taxtmi.com/caselaws?id=417082 Gujarat HC allowed IGST refund for export of comber noil under zero rated supplies. The court held that customs authorities arbitrarily withheld refund despite shipping bill amendments and differential drawback realization. Following precedent in Awadkrupa Plastomech case, the court rejected authorities' reliance on customs circulars to deny IGST refund. Authorities were directed to immediately sanction IGST refund and pay interest at 9% from the date refund bills were raised until actual payment. The court criticized authorities for failing to follow binding judicial precedent. en-us Wed, 22 Dec 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417082 Gujarat HC allowed IGST refund for export of comber noil under zero rated supplies. The court held that customs authorities arbitrarily withheld refund despite shipping bill amendments and differential drawback realization. Following precedent in Awadkrupa Plastomech case, the court rejected authorities' reliance on customs circulars to deny IGST refund. Authorities were directed to immediately sanction IGST refund and pay interest at 9% from the date refund bills were raised until actual payment. The court criticized authorities for failing to follow binding judicial precedent. Case-Laws GST Wed, 22 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417082