M/S Clamp International vs The Superintendent Of on 13 October, 2022
4. G Nxt Power Corp. v. UOI reported in 2019(9)
TMI 515 reported in Kerala High Court.
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Next Generation Business Power Systems ... vs Union Of India (Uoi) And Anr. on 29 July, 2002
M/S Silverline Chemicals vs Union Of India And Ors on 14 February, 2023
Accordingly, keeping in view the judgment passed in G.NXT
Power Corp.'s case (supra), the present petition is disposed of by giving
direction to the respondents to adjust the amount already availed by the
petitioner on account of higher rate of duty drawback and pay the balance of
IGST payable to the petitioner within a period of six weeks from the date of
receipt of certified copy of this order, failing which the respondents will pay
interest @ 7% together with the balance amount payable from the date on
which, a request for refund was made by the petitioner till the date of
payment. The respondents are further directed to pay the balance amount of
IGST minus higher rate of duty drawback already availed by the petitioner
within the time granted by this Court and avoid the additional burden of
interest payment on IGST refund.
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