Page 49 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] SHREE MOTORS v. UNION OF INDIA 375
29. In this regard, we may state that the circular dated 15-4-1994
was ambiguous and, therefore, as long as it was in operation and ap-
plicable possibly doctrine of contemporanea exposition could be taken
aid of for its applicability. It is absolutely clear that the benefit and
advantage was given under the circular and not under the notifica-
tion dated 7-3-1994, which was lucid and couched in different terms.
The circular having been withdrawn, the contention of contemporanea
exposition does not commend acceptation and has to be repelled and
we do so. We hold that it would certainly not apply to the notification
dated 21-1-2000.”
34. We take notice of two things so far as the circular is concerned. Apart
from being merely in the form of instructions or guidance to the concerned
department, the circular is dated 9th October, 2018, whereas the export took
place on 27th July, 2017. Over and above the same, the circular explains the
provisions of the drawback and it has nothing to do with the IGST refund.
Thus, the circular will not save the situation for the respondents. We are of
the view that Rule 96 of the Rules, 2017, is very clear.
35. In view of the same, the writ-applicant is entitled to claim the refund
of the IGST.
36. In the result, this writ-application succeeds and is hereby allowed. The
respondents are directed to immediately sanction the refund of the IGST
paid in regard to the goods exported, i.e. ‘zero-rated supplies’, with 7%
simple interest from the date of the shipping bills till the date of actual re-
fund.”
9. In view of the aforesaid, no further adjudication is necessary in the
present case.
10. In the result, this Writ Application succeeds and is hereby allowed.
The respondents are directed to immediately sanction the refund of the IGST
paid with regard to the exported goods, i.e. “zero-rated supplies”, with 7% sim-
ple interest from the date of shipping bill till the date of actual refund. The re-
fund shall be granted after deducting the differential amount of the duty draw-
back for the period between July and September, 2017. Rule is made absolute.
Direct service is permitted.

_______

2020 (35) G.S.T.L. 375 (Raj.)
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
Arun Bhansali, J.
SHREE MOTORS

Versus
UNION OF INDIA
S.B. Civil Writ Petition No. 440 of 2020 with S.B. Civil Writ Petition
No. 266 of 2020, decided on 18-3-2020
Input Tax Credit - Transitional credit - GSTN glitches - Petitioner al-
leging that failure to file FORM GST TRAN-1 electronically due to technical
GST LAW TIMES  23rd April 2020  169