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SARKAR HOLDINGS PVT. LTD. vs. UNION OF INDIA AND OTHERS
(Kerala High Court)

Hon'ble Judges:

AMIT RAWAL

Pet. Counsel

Prabhakaran P.m

Karthik S. Nair

Navaz P.c

Res. Counsel

Vishnu

P.r.sreejith

Petitioner / Applicant	SARKAR HOLDINGS PVT. LTD.
Respondent	UNION OF INDIA AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Sep 30, 2020
Order No.	WP(C).No.18089 OF 2020(I)
Citation	2020(9) TAXREPLY 3512
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HSN / SAC Code 4412

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ORDER
The petitioner is a private limited company incorporated in the year 2008 under the erstwhile Companies Act, 1956 engaged in the business of supplying of various plywoods such as Film Faced Shuttering Plywood, WBP Plywood, Marine Plywood etc. etc. The petitioner is registered under the provisions of Central Goods and Services Tax Act, 2017. For the purpose of exports goods from various ports including Cohin seaport, petitioner obtained the Importer- Exporter Code from the Director General of Foreign Trade. During the period from July 2017 to September 2017 petitioner exported goods ie. Ply wood other than commercial plywood classified under the Customs Tariff Heading 44129990 on payment of applicable integrated Goods and Service Tax amounting to ₹ 24,24,294/-. 2. Learned Counsel for the petitioner submitted that as per Section 163 (3) (b) of the Integrated Goods and Services Tax Act, 2017 (IGST Act), the IGST paid on export of goods, exporter, is eligible for refund. Learned I....