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M/S. SPRIXOO KNITWEAR vs. THE ASSISTANT COMMISSIONER OF CUSTOMS
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
Derrick Sam
Hari Radhakrishnan
Res. Counsel
B.vijaykarthikeyan

Petitioner / Applicant

M/S. SPRIXOO KNITWEAR
Respondent THE ASSISTANT COMMISSIONER OF CUSTOMS
Court Madras High Court
State

Tamilnadu

Date Dec 4, 2020
Order No.

W.P.(MD)No.12550 of 2020

Citation

2020(12) TAXREPLY 3593
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ORDER

This writ petition has been filed directing the respondents to refund an amount of ₹ 1,11,254/- claimed by the petitioner vide shipping bill No.773482 on 21.09.2018 along with applicable interest within a time frame to be fixed by this Court. 2. It is the case of the petitioner that he had filed the above mentioned shipping bill for the export of 740 cartons of garments to West Midlands, United Kingdom. The total value of the consignment is USD 1,61,649.98 as per the commercial invoice dated 21.09.2018. According to the petitioner, in terms of Section 5 of Integrated Goods & Service Tax Act, 2017, they have paid IGS Tax of ₹ 5,81,535.30 at the rate of 5% on the value of garments. According to the petitioner, the goods were given let-export order on 22.09.2018 and accordingly, the goods were exported to United Kingdom. 3. It is the further case of the petitioner that the computer generated system of the respondents shall process the claim of refund and an amount e....

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