Section 16 of the IGST Act, 2017 – Refund - The petitioner prayed for directions to the Respondents to grant forthwith the refund of IGST paid on the exported goods in terms of Section 16(3)(b) of the IGST Act read with Section 54 of the CGST Act along with appropriate interest. The refund of IGST was not made available as the respondents erroneously concluded that the rate of duty drawback qua the subject goods exported by the petitioner under column A was higher.The court observed that the export of the subject goods was made by the petitioner between July 2017 and September 2017. Further, the petitioner inadvertently, in the shipping bills filed qua the subject goods, mentioned the wrong sub-serial number i.e., 8455A, instead of 8455B. The petitioner submitted that the rate of drawback referred to in Column ‘A’ [i.e., drawback when CENVAT facility has not been availed] and Column ‘B’ [i.e., drawback when CENVAT facility has been availed] for products exported by the petitioner is the same. The court observed the issue is covered by various decisions and in the case of Shyam Textile, a special leave petition was filed, which was, dismissed by the Supreme Court on 03.01.2022.

Held that:- The Hon’ble High Court directed the petitioner is entitled to seek refund. Further, directed the respondents to refund the IGST amounting to Rs.7,12,996/- along with interest at the rate of 6% (simple) commencing from 01.10.2021, though, not later than three weeks.