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THE ASSISTANT COMMISSIONER OF CUSTOMS & OTHERS vs. MODERN INDIA PRODUCTS & OTHERS
(Madras High Court)

Hon'ble Judges:

G.R. SWAMINATHAN
M. JOTHIRAMAN
Pet. Counsel
R.nanda Kumar
Res. Counsel
N.sudalai Muthu

Petitioner / Applicant

THE ASSISTANT COMMISSIONER OF CUSTOMS & OTHERS
Respondent MODERN INDIA PRODUCTS & OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 21, 2025
Order No.

W. A(MD)No. 1559 of 2021 And C. M. P(MD)No. 6439 of 2021

Citation

2025(2) TAXREPLY 12608
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ORDER

JUDGMENT Heard both sides. 2.The writ petitioner is an exporter of goods known as “absorbent gauze roll”. The export was made on 26.09.2017. The goods were valued at Rs. 12,72,827/- and the writ petitioner paid a sum of Rs. 2,54,449/- towards Integrated Goods and Service Tax (IGST). The case of the writ petitioner is that the exports would come under what is known as zero rated supply and they are entitled to refund of the said IGST amount in terms of Sections 16 and 54 of the IGST Act read with Rule 96 of CGST Rules. When the petitioner applied for refund, it was not acted upon. Hence the petitioner filed W.P(MD)No.9796 of 2020. The writ petition was allowed by the learned single Judge on 17.04.2021. Questioning the same, this intra-Court appeal has been filed. 3.The learned Standing Counsel relied on Circular No.37 / 2018 - Customs dated 09.10.2018 which states that if duty drawback is claimed, refund of IGST amount cannot be sought. Paragraph Nos.2.4, 2.5 ....

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