https://www.taxtmi.com/caselaws?id=418190 Gujarat HC directed customs authorities to sanction IGST refund for zero-rated export supplies after goods were exported in September 2017. The refund was withheld claiming higher duty drawback rate conflict, though the rate difference was only 2%. Court found the Custom House Agent inadvertently failed to disclose IGST payment details of Rs. 17,30,468. Following precedent in Amit Cotton Industries case, HC held that shipping bills constitute refund applications under Section 54 CGST Act read with Section 16 IGST Act. Authorities were directed to grant refund with 7% simple interest from shipping bill dates until actual refund for three specific shipping bills dated September 2017. en-us Thu, 16 Dec 2021 00:00:00 +0530 Tue, 01 Apr 2025 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418190 Gujarat HC directed customs authorities to sanction IGST refund for zero-rated export supplies after goods were exported in September 2017. The refund was withheld claiming higher duty drawback rate conflict, though the rate difference was only 2%. Court found the Custom House Agent inadvertently failed to disclose IGST payment details of Rs. 17,30,468. Following precedent in Amit Cotton Industries case, HC held that shipping bills constitute refund applications under Section 54 CGST Act read with Section 16 IGST Act. Authorities were directed to grant refund with 7% simple interest from shipping bill dates until actual refund for three specific shipping bills dated September 2017. Case-Laws GST Thu, 16 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418190