Section 16 of the IGST Act, 2017 — Refund – The petitioner sought direction against the respondents for immediate sanction of the refund of the IGST paid in regard to the goods exported zero rated supplies. The grievance of the writ applicant is that the exports were made in September 2017, but till this date, the I.G.S.T. has not been refunded. The court observed that the issue raised in the present writ application is no longer res integra after the decision of this High Court in the case of Amit Cotton Industries vs. Principal Commissioner of Customs, 2019 (19) G.S.T.L. 200 (Guj.), 13 TAXLOK.COM 063.

Held that:- The Hon’ble High Court allowed the petition and directed the respondents to immediately sanction the refund of the I.G.S.T. alongwith 9% simple interest from the date of the shipping bills till the date of actual refund.