https://www.taxtmi.com/caselaws?id=418410 The HC ruled in favor of the exporter, ordering immediate refund of Rs. 1,00,424 IGST paid on zero-rated supplies with 9% simple interest from the shipping bill date until actual refund. Despite the petitioner providing all required documentation for exports made in September 2017, authorities had failed to process the refund, causing financial hardship. The court relied on precedent from Amit Cotton Industries case, emphasizing that timely processing of IGST refunds is essential for exporters under Section 16 of the IGST Act. en-us Fri, 11 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418410 The HC ruled in favor of the exporter, ordering immediate refund of Rs. 1,00,424 IGST paid on zero-rated supplies with 9% simple interest from the shipping bill date until actual refund. Despite the petitioner providing all required documentation for exports made in September 2017, authorities had failed to process the refund, causing financial hardship. The court relied on precedent from Amit Cotton Industries case, emphasizing that timely processing of IGST refunds is essential for exporters under Section 16 of the IGST Act. Case-Laws GST Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418410