2021 (4) TMI 1212

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.... by the petitioner to direct the respondent herein to sanction the refund of IGST of Rs. 2,35,008/- paid by the petitioner in respect of the exported goods. 2. Though the Writ Petition has been filed on 17.08.2020 and though adjournment has been granted for filing counter affidavit, no counter affidavit has been filed till date. 3.The petitioner is a proprietor of M/s. Raj Exim, who is a merchan....

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....nd Shipping Bills, Export General Manifest and Bill of Lading were also generated. It is further submitted that as provided in Section 54 of CGST Act, 2017, read with Section 16 of IGST Act, 2017, immediately after the goods are exported, considering the shipping bills as application for refund of IGST paid in regard to the export goods, the respondent authorities are supposed to refund the said a....

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....wards IGST. It is also not in dispute that the statute provides for refund of IGST on export of materials. The only condition is that if the export is made after payment of tax, he is entitled to get refund. According to the petitioner, he has complied with the requirements of Sub-Clauses (a) and (b) of Sub-Rule (1) of rule 96 of CGST Rules, 2017. Accordingly, he is entitled for refund and it cann....

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....ding of the statutory provisions. They are not binding upon the Court. It is for the Court to declar what the particular provision of statute says and it is not for the Executive. Looked at from another angle, a circular which is contrary to the statutory provisions has really no existence in law' ... 12.When the above circular was dealt with by the Hon'ble Divison Bench of Gujarat Hig....