Section 16 of the IGST Act, 2017— Refund -- The petitioner sought a direction to the respondents to grant refund of IGST paid on goods exported by the Petitioners during the Transitional Period, with 6% interest from the date of the shipping bill till the date of actual refund.  Since there were no guidelines from the GST or Customs department in respect of procedure to be followed, the petitioners had claimed drawback under Column ‘A’ instead of under Column ‘B’. By the Circular No. 37/2018-Customs dated 09.10.2018, the respondents have denied the refund of IGST on the ground that the exporters having filed the declarations voluntarily. The counsel for the petitioners stated that the issue raised in the present petition is squarely covered by the judgment dated 26.11.2019 of this Court in TMA International Pvt. Ltd. & Ors.. vs. Union of India & Anr. The court observed that the issue raised in the present petition is otherwise settled by this court in its judgment in TMA International.

Held that:-The Hon’ble High Court directed that the respondents would carry out a verification exercise of the claim, made by the petitioners, within 12 weeks and submit a report. In case the respondents find the claim of the petitioners to be correct, the refund shall be processed by the respondents without awaiting further orders from this Court in accordance with law. List for reporting compliance on 10th January, 2022.