KUNAL HOUSEWARES PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(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. <FRM>JUDGEMENT_65_LAWS(BOM)8_2024_1.html</FRM>

(3.) The Petitioner paid IGST in respect of the exported goods as mentioned in the corresponding entries in respect of the relevant invoices / shipping bills in the aforesaid table. The Petitioner also selected Column 'A' for the purpose of claiming drawback mentioned in the corresponding entry in the said table while generating the relevant bill of entry. As provided in Sec. 16 of the Integrated Goods and Services Tax Act, 2017 ('IGST Act'), all goods exported out of India are termed as 'Zero Rated Supplies". It is the case of the Petitioner that, as per the said provision, if IGST is paid in respect of 'Zero Rated Supplies', the exporter would be eligible to get refund of IGST paid in regard to the said supplies. Refund of said IGST paid would be available to the exporter in accordance with Sec. 54 of the Central Goods and Services Tax Act, 2017 ('CGST Act'). Further, it is the case of the Petitioner that, under Rule 96 of the Central Goods and Service Tax Rules, 2017 ('CGST Rules'), the shipping bill generated for the purpose of export of goods is required to be considered as the application for refund and no separate application is required to be filed.