Refund of IGST allowed on exported goods after deduction of drawback duty

Last updated: 19 October 2022

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Quick Summary

The Delhi High Court has ruled that exporters are eligible for a refund of Integrated Goods and Services Tax (IGST) paid on goods exported during the transitional period (July-September 2017). This refund is permissible even after deducting any duty drawback received, provided the differential drawback amount hasn't been repaid. The court has directed authorities to process these refunds, including 7% annual interest, within twelve weeks.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in M/S Kishan Lal Kuria Mal v. Union of India & ors. [W.P. (C) 10822/2022 dated October 06, 2022] allowed the present writ petition and directed the assessing authority to grant refund of Integrated Goods and Services Tax ("IGST") paid on the goods exported by the assessee during the transitional period (July- September, 2017), after deducting the differential amount of duty drawback, if the said differential amount has not already been returned by the assessee. Also, the Court directed the assessing authority to complete the refund process within twelve weeks along with appropriate interest at the rate of 7% per annum on such refund from the date of the shipping bill till the date of actual refund.

Citation :
W.P. (C) 10822/2022 dated October 06, 2022

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