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G. S. KULKARNI, FIRDOSH P. POONIWALLA
Kunal Housewares Private Limited – Appellant
Versus
Union of India – Respondent
JUDGMENT:
Firdosh P. Pooniwalla, J.
1. Rule. Rule made returnable forthwith. By consent of the parties, heard finally.
2. The Petitioner had exported Stainless Steel Table, kitchen and other household articles in the months of July, August and September 2017. While doing so, the documents mentioned in the table herein were issued / generated.
| Sr. | GST Invoice No. & Date | Export Invoice No. & Date | Shipping Bill No. & Date | Export General Manifest No. & Date | Bill OF Lading No. & Date | Amt of Drawback claimed(Rs.) by Punching ‘A’ | Amount of IGST Paid (Rs.) |
| 1. | 46/ | KHPL/325/17-18 | 7337308/ | 130950 | 10075017521 | 1,44,118.00 | 1,92,157.00 |
|
| 13.07.2017 | 13.07.2017 | 13.07.2017 | 24-7-2017 |
|
|
|
| 2. | 13/ | KHPL/326/17-18 | 7218237/ | 130414 | AMC0564386 | 3,95,334.00 | 5,23,608.00 |
|
| 06.07.2017 | 04.07.2017 | 07.07.2017 | 15-7-2017 | 10.07.2017 |
|
|
| 3. | 52/ 14.07.2017 | KHPL/332/17-18 14.07.2017 | 7381089/ 15.07.2017 | 129350 DT25-7-2017 | DEL074463 18.07.2017 | 2,15,832.00 | 2,87,775.00 |
| 4. | 11/ 04. | ||||||
Refund of IGST on zero-rated supplies is permissible even when a higher drawback is claimed, provided the exporter meets statutory conditions.
The main legal point established in the judgment is that a petitioner is entitled to an IGST refund for zero-rated supply exports under the relevant provisions of the IGST Act and CGST Act, despite a....
Exporters are entitled to IGST refunds despite claiming higher duty drawback rates, reinforcing the principle of coherent refund applications.
Petitioners entitled to refund of unutilized input tax credit as exporters, while Circular No. 172/04/2022 restricting such claims based on deemed exports deemed inapplicable.
The court ruled that the denial of a tax refund on grounds of limitation was wrong, emphasizing the principle of unjust enrichment, and clarified that the time limit of two years for refund applicati....
Taxpayers are eligible for refunds of accumulated input tax credit even when input and output supplies are identical, as clarified through legislative amendments.
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