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ZEPHYR INTERNATIONAL vs. THE PRINCIPAL COMMISSIONER OF CUSTOMS
(Gujarat High Court)

Hon'ble Judges:

N.V.ANJARIA
BHARGAV D. KARIA
Pet. Counsel
Varis V Isani
Res. Counsel
---

Petitioner / Applicant

ZEPHYR INTERNATIONAL
Respondent THE PRINCIPAL COMMISSIONER OF CUSTOMS
Court Gujarat High Court
State

Gujrat

Date Sep 7, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 16778 OF 2022

Citation

2022(9) TAXREPLY 6571
Original Order
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ORDER

Heard learned advocate Mr.Varis Isani for the petitioner. 2. The petitioner- partnership firm filed this petitioner inter alia putting forth the case that it has exported goods during the period between November, 2019 to June, 2020. 2.1 It was the further say that the petitioner was eligible to get refund of Integrated Goods And Service Tax in accordance with the provisions of Act, however the refund aggregating Rs.1,31,89,893/- and Rs.6,98,991/- towards duty drawback were withheld by the authorities. 3. The above grievance led the petitioner to file the present petition in which following prayers were made. “(i) to direct the respondent authorities to immediately sanction the refund of IGST paid in regard to the goods exported i.e. “Zero Rated Supplies” made vide shipping bills. (ii) to pay interest @24% to the petitioner herein on the amount of refund of IGST mentioned hereinabove from the date of shipping bills uptill the date on which the am....

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