2022 (2) TMI 661

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.... B. Your Lordships may be pleased to allow this petition, C. Your Lordships may be pleased to issue writ of mandamus or any other appropriate writ directing the respondent authorities to immediately sanction the refund of IGST aggregating to Rs. 1,00,424/- paid in regard to the goods exports i.e. 'Zero Rated Supplies' made vide aforesaid shipping bill dtd. 20/09/2017; D. Your Lordships may be pleased to direct the respondent authorities to pay interest @9% to the petitioner herein on the amount of refund of IGST mentioned hereinabove from the date of shipping bill up till the date on which the amount of refund is paid to the petitioner herein, as the same is arbitrarily and illegally withheld by the respondent authorities;....

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...., shipping bills, export general manifest and bill lading. The details of such documents are as under: Sr. No. Commercial Invoice No. & Date Export Invoice No. & Date Shipping Bill No. & Date EGM No. & Date Bill of Lading No. IGST paid (Rs.) 1 012/17 18/09/2017 012/17 18/09/2017 878529 / 20/09/2017 135377 / 10/11/2017 EID0196149 / 03/10/2017 1,00,424 5 The grievance of the writ applicant is that the exports were made in September 2017, but till this date, the I.G.S.T. has not been refunded. 6 In such circumstances, the writ applicant is here before this Court with the present writ application. 7 We have heard Mr. D. K. Trivedi, the learned counsel appearing for the writ applicant and Mr. Ut....

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.....09.2017 878529 / 20-09-2017 135377 / 10.11.2017 EID0196149 / 03.10.2017 100424 03. As provide in Section 16 of IGST Act, 2017, read with Section 54 of CGST Act, 2017 read with Rule 96 of CGST Rules, 2017, the shipping bill itself were required to be considered as refund claims and we were required to be granted refund of the IGST paid amount aggregating to Rs. 100424/-. 04. Further, as we had filed GSTR -1 returns and GSTR-3B returns in regard to the aforesaid period during which aforesaid exports were made, refund was directly required to be credited in our bank account No.535010200004787 in accordance with the aforesaid provisions. 05. Although considerably long time has passed, the said refund amou....