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G. S. KULKARNI, JITENDRA JAIN
Sunlight Cable Industries – Appellant
Versus
Commissioner of Customs, NS II – Respondent
JUDGMENT :
(G.S. Kulkarni, J.) :
1. Rule. Rule made returnable forthwith. Respondents waive service. By consent of the parties heard finally.
2. This petition under Article 226 of the Constitution of India primarily prays for a relief that the Petitioner be granted a refund of IGST paid in relation to the exports undertaken by it of goods which are described to be insulated cables to a party based in Myanmar, namely, M/s. Khin Maung Tum & Brothers Co. Ltd.
3. The Petitioner has contended that such claim of the Petitioner, which is for an amount of Rs. 21,41,451/-, has been denied by Respondent No.2, which was legitimately due to the Petitioner, being a zero rated supply in terms of Section 16(3) of the Integrated Goods and Services Tax Act, 2017 (“IGST Act”) read with Section 54 of the Central Goods and Services Tax Act, 2017 (“CGST Act) and Rule 96 of the Central Goods and Services Tax Rules, 2017 (“CGST Rules”).
4. The Petitioner has contended that on 19th December 2017, the Petitioner had filed a GST Return in Form No.GSTR-1 for the month of August 2017, inadvertently mentioning an incorrect Invoice No. and Port Code in respect of export transaction made vide Tax Invoice No. SUN/
None of the provided case excerpts explicitly state that a case has been "overruled," "reversed," or "abrogated." However, the following case contains language indicating a shift in process or superseded administrative action:
* **Vineet Polyfab Pvt. Ltd. vs Union Of India - 2025 0 Supreme(Guj) 2043:** The text discusses manual processing of refunds and the impact of the proviso to Section 11BB. While not explicitly overruled by a court, it describes a "deeming fiction" that modifies how refunds are handled compared to historical Assistant Commissioner orders, suggesting a change in the applicable legal framework.
**Followed / Cited as Precedent**
* **William E Connor Associates and Sourcing Pvt Ltd VS Union of India - 2023 0 Supreme(P&H) 3479:** Cites previous decisions in CWP No.8035 of 2021 (Modem Insecticides Ltd.) and a Commissioner of CGST order dated 14.03.2023, indicating those cases were followed or relied upon as the basis for the current petitioner's prayer.
* **Kunal Housewares Private Limited VS Union of India - 2024 0 Supreme(Bom) 666:** Explicitly references "Sunlight Cable Industries (Supra)" and "Gujarat Nippon International Pvt. Ltd." as judgments that have been read and applied to the current matter.
**Establishing Legal Principles (Affirmative/Declaratory)**
* **Vaibhav Global Limited VS Union of India - 2023 0 Supreme(Raj) 1821:** Establishes a binding principle regarding judicial hierarchy, stating that Article 226 jurisdiction cannot be invoked when an alternative remedy (Section 107 of the CGST Act) is available.
* **Vaishno Polymers VS Union Of India - 2024 0 Supreme(Guj) 1593:** Establishes a standard regarding administrative law, mandating adherence to principles of natural justice.
* **Elite International, Through Its Proprietor Sh. Rohan Arora VS Commissioner Of CGST Delhi North - 2024 0 Supreme(Del) 761:** Sets a specific legal determination regarding export proceeds and refund eligibility under the CGST Act.
**Factual Records / Procedural Matters**
* **Silverline Chemicals VS Union of India - 2023 0 Supreme(P&H) 3372:** Describes a case that was "rendered in fructuous" because the refund was granted in a separate petition, essentially ending the litigation through remedial action.
* **Sungrow Developers India Private Limited VS Union of India - 2023 0 Supreme(Kar) 1424:** Describes an ongoing administrative status regarding blocked amounts and specific division/commissionerate jurisdiction.
* **M/S PRATIBHA PRINTING PRESS TH. RAJESH KUMAR SETH vs UT OF J AND K TH. COMMISSIONER SECRETARY TO GOVERNMENT FINANCE DEPARTMENT JAMMU AND OTHERS - 2024 Supreme(JK) 537:** References a factual communication dated 01.10.2019 from the Additional Commissioner as part of the case argument.
* **SEIL Energy India Limited (formerly M/s. Sembcorp Energy India Limited) VS Union of India - 2024 0 Supreme(AP) 902:** Provides a descriptive definition of a supply or service rendered on a continuous or recurrent basis.
* **Urjita Electronics Private Limited vs Joint Commissioner of GST and Central Excise (Appeals-II), Chennai - 2025 0 Supreme(Mad) 3903:** Relates to a procedural determination of duty by a specific authority (Assistant/Deputy Commissioner).
* **Flemingo Dutyfree Shop Private Limited VS Union Of India - 2024 0 Supreme(Guj) 1510:** The excerpt references *Assistant Commissioner of Commercial Taxes and Anr. reported in (2012) 3 SCC 204* and *M/s. Rod Retail Private Ltd*. It is unclear if these cases are being followed, distinguished, or simply mentioned as contextual background. The text indicates they are discussed in light of Article 286, but does not specify their current authority status.
* **H K Enterprise VS Union Of India - 2024 0 Supreme(Guj) 1940:** *Mafatlal Industries and others Vs.* is mentioned, but the excerpt concludes abruptly. Without further context, the treatment of this precedent cannot be determined.
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