Section 16 of the IGST Act, 2017 —Refund --- The petitioner prayed for writ of mandamus or any other appropriate writ directing the respondent authorities to immediately sanction the refund of IGST aggregating to Rs. 14,94,739/- paid in regard to Zero Rated Supplies. The petitioner submitted that he had inadvertently, claimed drawback at higher rate by punching option “5202A” and option “600699A” instead of claiming drawback at lower rate. After realising the mistake they approached authority for amendment in shipping bills and showing their willingness to give back differential drawback amount and paid the differential drawback. The petitioner Company has represented his matter vide letters dated 30.10.2017, 23.07.2018, 27.09.2018 and 15.11.2019, but no response received. The court observed that the shipping bills have been amended pursuant to the decision of the Superintendent of Customs and the Demand Draft of differential drawback aggregating to an amount of Rs. 3,39,245/- has been realized by the respondent Authorities. Therefore, the issue of withholding the refund of IGST paid by the exporter of the goods i.e. “Zero Rated Supply” is concerned, is no more res integra. 

Held that:- The Hon’ble High Court directed the respondent Authorities to immediately sanction the refund towards IGST paid in respect of goods exported “Zero Rated Supplies” and further directed respondent authorities to grant interest @ 9% from the date when the bills for refund of IGST were raised by the petitioner, till its actual payment.