Page 43 - GSTL_23rd April 2020_Vol 35_Part 4

2020 (35) G.S.T.L. 369 (Guj.)
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
J.B. Pardiwala and Bhargav D. Karia, JJ.
REAL PRINCE SPINTEX PVT. LTD.

Versus
UNION OF INDIA
R/Special Civil Application No. 14974 of 2019, decided on 4-3-2020
Refund of IGST - Zero-rated supply - Drawback availing in excess -
Undisputedly, petitioner has exported goods on payment of IGST and said
supply therefore is zero-rated supply under IGST Act and eligible, per se, for
refund - Application for refund has also been filed within time as stipulated
under Section 54 of Central Goods and Services Tax Act, 2017 - Denial of re-
fund not sustainable - Refund of IGST paid with regard to the exported goods,
i.e., “zero-rated supplies” directed to be sanctioned immediately, with 7%
simple interest from the date of shipping bill till the date of actual refund -
However, refund shall be granted after deducting the differential amount of
the duty drawback for the period between July and September, 2017 - Sections
16 and 54 of Integrated Goods and Services Tax Act, 2017 - Article 226 of Con-
stitution of India. [paras 8, 10]
Petition allowed
CASE CITED
Amit Cotton Industries v. Principal Commissioner
— 2019 (29) G.S.T.L. 200 (Guj.) — Relied on ................................................................... [Paras 5, 6, 7, 8]
REPRESENTED BY : Shri Uchit N. Sheth, for the Petitioner.
Shri Nirzar S. Desai, for the Respondent.
[Judgment per : J.B. Pardiwala, J. (Oral)]. - Rule, returnable forthwith.
Mr. Nirzar S. Desai, the Learned Standing Counsel waives service of notice of
rule for and on behalf of the respondents.
2. By this Writ Application under Article 226 of the Constitution of
India, the writ-applicants have prayed for the following reliefs :
“(A) 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 Learned Respondents to forthwith grant refund of
IGST paid on exports by the Petitioner after deducting the differen-
GST LAW TIMES  23rd April 2020  163