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CARBOLASE TECHNOLOGIES vs. THE ASSISTANT COMMISSIONER OF CUSTOMS (DBK) , TUTICORIN
(Madras High Court)

Hon'ble Judges:

G.R. SWAMINATHAN
M. JOTHIRAMAN
Pet. Counsel
N. Viswanathan
Res. Counsel
R. Nandakumar

Petitioner / Applicant

CARBOLASE TECHNOLOGIES
Respondent THE ASSISTANT COMMISSIONER OF CUSTOMS (DBK) , TUTICORIN
Court Madras High Court
State

Tamilnadu

Date Feb 21, 2025
Order No.

W. P(MD)No. 19678 of 2020

Citation

2025(2) TAXREPLY 12591
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ORDER

JUDGMENT Heard both sides. 2. The writ petitioner is an exporter of goods known as “activated carbonate” under 9 shipping bills. The petitioner had paid a sum of Rs. 25,84,277/- 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 rejected by the respondent vide order dated 24.11.2020 by citing Circular No.37/2018 dated 09.10.2018. Challenging the same, 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 cann....

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