Section 16 of the IGST Act, 2017 – Refund  - The petitioner sought direction to the Respondents to sanction refund in terms of section 16(3)(b) of the IGST Act. The counsel for the Petitioner submitted that the Petitioner had never claimed higher draw back. Mistakenly suffix ‘A’ was included instead of ‘B’ but the draw back claimed was the same as the custom component. He relied upon the judgment of the Gujarat High Court in the case of Awadkrupa Plastomech Pvt. Ltd. vs. Union of India 2021(46) G.S.T.L. 31(Guj.), The court observed that the Petitioner has been granted refund of the IGST paid on goods exported by it post the amendment dated 01.10.2017. The only reason for denying the benefit to the Petitioner is that by affixing suffix ‘A, Petitioner has claimed higher draw back. In the present case, rates specified under column ‘A’ and ‘B’ are the same. Respondents also do not dispute the same. It is only on technical ground that affixing suffix ‘A’ claim of the Petitioner is denied.

Held that:- The Hon’ble High Court directed the Respondents shall sanction the refund towards IGST paid in respect of the goods exported. Of course, in case, if there is no other impediment, statutory interest shall follow.