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SRI APP ENTERPRISES vs. PRINCIPAL COMMISSIONER OF CUSTOMS
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
NISHA M. THAKORE
Pet. Counsel
D K Trivedi
Res. Counsel
Utkarsh Sharma
Nikunt K Raval

Petitioner / Applicant

SRI APP ENTERPRISES
Respondent PRINCIPAL COMMISSIONER OF CUSTOMS
Court Gujarat High Court
State

Gujrat

Date Feb 11, 2022
Order No.

R/Special Civil Application No. 15431 of 2021

Citation

2022(2) TAXREPLY 5073
Original Order
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ORDER

1 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “A. Your Lordships may be pleased to admit this petition, B. Your Lordships may be pleased to allow this petition, C. Your Lordships may be pleased to issue writ of mandamus or any other appropriate writ directing the respondent authorities to immediately sanction the refund of IGST aggregating to ₹ 1,00,424/- paid in regard to the goods exports i.e. ‘Zero Rated Supplies’ made vide aforesaid shipping bill dtd. 20/09/2017; D. Your Lordships may be pleased to direct the respondent authorities to pay interest @9% to the petitioner herein on the amount of refund of IGST mentioned hereinabove from the date of shipping bill up till the date on which the amount of refund is paid to the petitioner herein, as the same is arbitrarily and illegally withheld by the respondent authorities; E. Your Lordships may be pleased to g....

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