Allowed refund of IGST along with interest on export made during July -September, 2017 period

Last updated: 08 April 2021
Quick Summary
The Delhi High Court has ruled that exporters who paid IGST on goods exported between July and September 2017 should receive a refund. This decision applies even if they inadvertently claimed a higher duty drawback due to confusion during the GST transition period. The court directed authorities to grant the refund along with 7% interest for the delay.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in TMA International Pvt. Ltd. &Ors. v. Union of India &Anr. [W.P.(C) 2694/2019 & CM No. 26556/2020, dated March 26, 2021] directed to Revenue Authorities to grant refund claim of Integrated Goods and Services Tax ('IGST') to the assessee by April 26, 2021 along with interest @7% for delayed remittance of refund on account of IGST.

Citation :
W.P.(C) 2694/2019 & CM No. 26556/2020, dated March 26, 2021

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Bimal Jain
Published in GST
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