Accept Shipping bill as refund application; direct IGST refund application with refund

Jun 6, 2022 | News | 0 comments

Case Name: Gujarat Nippon International Pvt. Ltd. vs. UOI & Anr.

Delhi HC reaffirms the dicta propounded in a catena of decisions relying on Rule 96 (1) of the CGST Rules, 2017 and as envisaged in section 54 and 16 of the CGST Act that shipping bill filed by exporter would be deemed as an application for seeking refund of IGST on goods exported out of India; Directs the Revenue to refund IGST amounting to INR 7 lakhs along with simple interest @ 6%.

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