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PRECOT MERIDIAN LIMITED vs. THE COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF CUSTOMS
(Madras High Court)

Hon'ble Judges:

M.GOVINDARAJ
Pet. Counsel
Avinash Poddar
Res. Counsel
B.vijay Karthikeyan

Petitioner / Applicant

PRECOT MERIDIAN LIMITED
Respondent THE COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF CUSTOMS
Court Madras High Court
State

Tamilnadu

Date Nov 19, 2019
Order No.

W.P.(MD)No.20504 of 2019

Citation

2019(11) TAXREPLY 1364
Original Order
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ORDER

ORDER The present Writ Petition has been filed seeking for a Writ of Mandamus, directing the second respondent to sanction and to refund the amount of ₹ 4,80,355/- [Rupees Four Lakhs and Eighty Thousand and Three Hundred and Fifty Five only] of IGST paid by the petitioner for the goods exported from India, i.e. 'Zero Rated Supplies'. 2. The petitioner is an exporter of cotton. During September, 2017, he exported cotton by way of seven shipping bills and paid ₹ 4,80,355/- towards IGST. 3. Sub-Section (3) of Section 16 of the Integrated Goods and Services Tax Act, 2017 [for brevity, 'IGST Act'], prescribes that, a registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:- (a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutil....

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