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AVIAN INTERNATIONAL vs. THE ASSISTANT COMMISSIONER OF CUSTOMS & OTHERS
(Madras High Court)

Hon'ble Judges:

G.R. SWAMINATHAN
M. JOTHIRAMAN
Pet. Counsel
N. Balasubramanian
Res. Counsel
R. Nandakumar
S. Jeyasingh

Petitioner / Applicant

AVIAN INTERNATIONAL
Respondent THE ASSISTANT COMMISSIONER OF CUSTOMS & OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 21, 2025
Order No.

W. P(MD)No. 2 of 2021

Citation

2025(2) TAXREPLY 12669
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ORDER

JUDGMENT Heard both sides. 2. The petitioner is an exporter of pharmaceuticals and surgical goods. He paid a sum of Rs. 12,72,827/- towards IGST. The petitioner's case comes under what is known as Zero Rated Supply. The petitioner sought refund of the IGST account paid by him by invoking Section 16(3) of IGST Act read with Section 54 of the CGST Act read with Rule 96 of CGST Rules. The petitioner's request was not considered. Hence, this writ petition has been filed. 3. The issue raised in the writ petition is no longer res integra. The Hon'ble Division Bench of Gujarat High Court in the decision reported in 2019 (7) TMI 472 (M/s.Amit Cotton Industries Through Partner, Veljibhai Virjibhai Ranipa Vs Principal Commissioner of Customs) had categorically held that the aforesaid circular cannot prevail over Rule 96. The Hon'ble Division Bench observed that the circular will not save the situation for the Department. 4. In this view of the ma....

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