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PRAKASH IMPEX vs. COMMISSIONER OF CUSTOMS (EXPORTS-SEA)
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
G. Natarajan
Res. Counsel
Revathi Manivannan

Petitioner / Applicant

PRAKASH IMPEX
Respondent COMMISSIONER OF CUSTOMS (EXPORTS-SEA)
Court Madras High Court
State

Tamilnadu

Date Apr 3, 2025
Order No.

W. P. No. 11186 of 2025

Citation

2025(4) TAXREPLY 12939
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ORDER

ORDER This writ petition has been filed to direct the 2nd respondent to consider the representation dated 03.10.2022 and sanction the refund of IGST Rs. 18,78,728 paid on export of goods vide Shipping Bill no.2481515 dated 17.06.2021 within a specific time frame as may be specified by this Court along with applicable interest as per Section 56 of CGST Act, read with Rule 96 of CGST Rules, 2017. 2. Ms.Revathi Manivannan, learned Senior Standing counsel, takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that in this case, the petitioner is entitled to claim refund of IGST, which was paid by them during the export of goods. Hence, the petitioner filed a representation dated 03.10.2022 before the 2nd respondent for sanction the refund. Even after the receipt of said representation, no order has been passed by the 2nd respon....

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