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IN THE HIGH COURT OF JUDICATURE AT MADRAS
RMT. TEEKAA RAMAN, J
Commissioner of Customs, Tuticorin – Appellant
Versus
M/s. Vedanta Limited – Respondent
| Table of Content |
|---|
| 1. factual background on igst refund claim and statutory provisions (Para 1 , 2 , 3 , 4 , 5) |
| 2. cbic circulars and alternate mechanisms due to gstn and icegate portal glitches (Para 6 , 7 , 8 , 9 , 10) |
| 3. revenue’s contentions rejecting additional igst refund claims (Para 11 , 15) |
| 4. single judge’s findings and observations favouring refund with reference to precedents (Para 12 , 13 , 14) |
RMT.TEEKAA RAMAN, J.]
The matter arises in respect of claim of refund of additional IGST paid by the respondent.
2. The short facts leading to the filing of the above writ petition are as under :
(a) M/s.Vedanta Limited (“Responent”) are engaged in the manufacture of copper anodes, cathodes and continuous copper rods for both domestic sale and export. The goods are exported on payment of Integrated Goods and Services Tax (IGST) and then the refund of such IGST paid is claimed under Section 54 of the CGST Act, 2017 and Section 16(3)(b) of IGST Act, 2017 read with Rule 96 of CGST Rules , 2017 and Section 20 of the IGST Act, 2017.
(b) During August 2017, the respondent had exported goods under 71 Shipping Bills covering 152 invoices. An IGST of Rs.9,42,39,026/- (Rupees Ninety four crores fo
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