https://www.taxtmi.com/article/detailed?id=12260 The court held that directions issued by a court are binding on administrative authorities under Article 226 and rejected an administrative order that deviated from the court's refund directive. The petitioner had sought IGST refunds after shipping bills were erroneously filed without tax payment; the court had directed sanction of refunds after deducting differential duty drawback with 7% simple interest from the date of shipping bills until refund. The High Court quashed the contrary administrative order and directed implementation of its original refund directions within four weeks. en-us Tue, 30 Jan 2024 08:52:55 +0530 Tue, 30 Jan 2024 08:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12260 The court held that directions issued by a court are binding on administrative authorities under Article 226 and rejected an administrative order that deviated from the court's refund directive. The petitioner had sought IGST refunds after shipping bills were erroneously filed without tax payment; the court had directed sanction of refunds after deducting differential duty drawback with 7% simple interest from the date of shipping bills until refund. The High Court quashed the contrary administrative order and directed implementation of its original refund directions within four weeks. Articles Goods and Services Tax - GST Tue, 30 Jan 2024 08:52:55 +0530 https://www.taxtmi.com/article/detailed?id=12260