2019 (1) TMI 303 – GUJARAT HIGH COURT – TMI – Refund of IGST – Zero rated supply – Reference was made to Circular No.37/2018-Customs dated 9.10.2018 to submit that the same does not relate to IGST and would have no applicability to the facts of the present case. It was submitted that in any case, the petitioner has already returned back the differential drawback amount, and hence, there is no impediment in the way of the respondents in granting the refund to the petitioner.
–
Notices issued. – R/SPECIAL CIVIL APPLICATION NO. 20126 of 2018 Dated:- 20-12-2018 – MS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The Petitioner (s) : MR D K TRIVEDI (5283) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. The learned advocate for the pe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
iming refund under the said rule have been fulfilled by the petitioner. Referring to sub-rule (4) of rule 96 of the rules, it was submitted that the claim for refund can be withheld only in the two eventualities mentioned therein, none of which are attracted in the present case. Reference was made to the e-mail dated 28.11.2018 issued by the IGST Section, Customs House, Mundra drawing the attention of the petitioner to the Board Circular No.37/2018-Customs dated 9.8.2018 wherein it is clearly mentioned that by declaring drawback claim serial number suffixed with A or C, the exporters consciously relinquished their IGST/ITC claim. Reference was made to Circular No.37/2018-Customs dated 9.10.2018 to submit that the same does not relate to IGS
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =