2024 (1) TMI 32

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....r and on behalf of the respondents. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for the following reliefs : "A. This Hon'ble Court may be pleased to issue a writ of certiorari or a writ in nature of certiorari or any other appropriate writ or order quashing and setting aside impugned order in appeal dated 11.3.2022 (annexed at Annexure A) passed by the Commissioner of Appeals, Customs under Section 128A of the Customs Act, 1961; B. This Hon'ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith release amount of refund of IGST which is reduced as a result of impo....

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....IGST Act') which provides two options to the petitioner either to pay the IGST and get the refund on the export or not to pay the IGST at all. The first option available to an exporter is to make export without payment of tax against bond or letter of undertaking in which case it could claim refund of unutilized input tax credit and the second option was to supply the goods or services on payment of IGST of such tax paid. 3.2. The petitioner obtained the letter of undertaking from the department for availing option of making exports without payment of tax on 27.11.2017 for export of the goods. The petitioner made exports from July 2017 till the letter of undertaking was obtained on payment of IGST on such exports. 3.3. It is the case of t....

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.... agent in filing the shipping bills by showing that the exports were made without payment of tax. It is not in dispute that the petitioner had obtained the letter of undertaking only on 27.11.2017 and therefore exports made prior to such date have been made on payment of IGST and such tax in fact was required to be refunded to the petitioner as per the Certificate obtained from the Chartered Accountant by the petitioner. 3.6. After scrutiny of the documents provided by the petitioner while the refund of IGST paid on export from October 2017 onwards, refund in relation to the exports made from July to September, 2017 was not granted on the ground that the petitioner had not claimed higher rate of duty drawback. 3.7. The petitioner thereaft....

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....e and application before the respondent-authorities to implement the order passed by this Court to grant the refund of the IGST after deducting the differential amount of duty drawback for the period between July and September, 2017 with 7% simple interest. 3.11. However, the Deputy Commissioner of Customs passed the order pursuant to the directions of this Court and granted the refund by adjusting the differential duty drawback along with interest at the rate of 15% from the refund entitlement and further granted interest at the rate of 6% instead of 7% as directed by this Court. The respondent also filed the Special Leave Petition against the order passed by this Court which was dismissed by the Hon'ble Supreme Court vide order dated 19.....