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SGST High Court Cases

GST - IGST refund in respect of Zero Rated Supplies – Claim of benefit of Drawback - Petitioner exported goods and paid IGST, claiming higher drawback rate - petitioner sought refund of the IGST paid under Section 16(3)(b) of the IGST Act – Rejection of refund on the ground that the petitioner had claimed higher drawback rate - Whether the petitioner is entitled to IGST refund under Section 16(3)(b) of the IGST Act despite claiming higher drawback rate - HELD - In the present case, the Petitioner has selected Column “A” and claimed drawback at a higher rate on its own volition. It is not the case of the Petitioner that it had selected column “A” and claimed drawback at a higher rate due to some mistake. The Petitioner has also not refunded or volunteered to refund the differential amount of drawback claimed by it - the higher duty drawback reflects the element of Customs / Central Excise and Service Tax taken together, and since higher duty drawback is already being availed of by the Petitioner, then granting the IGST refund would amount to double benefit as the Central Excise and Service Tax has been subsumed in the GST – however, even if the exporter claims higher drawback rate, it is entitled to IGST refund after deducting the differential drawback amount - the petitioner would be entitled to refund of IGST paid on exported goods, but the refund amount has to be reduced by the differential amount of duty drawback claimed by the petitioner - The IGST refund is to be granted to the petitioner after deducting the differential drawback amount, along with interest - The petition is partly allowed
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