Indace Chem Pvt Ltd vs Union Of India
2022 Latest Caselaw 8168 Bom

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         Digitally
                      IN THE HIGH COURT OF JUDICATURE AT BOMBAY
         signed by
PURTI
         PURTI
         PRASAD
                          ORDINARY ORIGINAL CIVIL JURISDICTION
PRASAD   PARAB
PARAB    Date:
         2022.08.24
         17:30:13
         +0530
                              WRIT PETITION NO. 2757 OF 2021

Indace Chem Pvt. Ltd.                                              ....Petitioner
              V/s.
Union of India & Ors.                                              ...Respondents

                                    ----
Mr. Prasannan S. Namboodiri a/w Mr. Virendra U. Pandey for Petitioner.
Mr. Jitendra B. Mishra a/w Mr. Satyaprakash Sharma and Mr. Amit Singh for
Respondents.
                                    ----

                                          CORAM : K.R. SHRIRAM &
                                                  GAURI GODSE, JJ.

DATED : 22nd AUGUST 2022

P.C. :

1. Mr. Namboodiri states that the issue in this petition is squarely

covered by judgment of the Hon'ble Apex Court in Union of India & Others

vs. Willowood Chemicals Pvt. Ltd. & Another1 together with judgment of the

Hon'ble Gujarat High Court in Amit Cotton Industries vs. Principal

Commissioner of Customs2 and Awadkrupa Plastomech Pvt. Ltd. vs. Union

of India3. Mr.Mishra does not dispute the statement made by

Mr.Namboodiri. Mr. Namboodiri further states that the Hon'ble Apex Court

has directed that assessees are entitled to interest @ 6% p.a. and therefore

though petitioner has claimed interest @ 18% p.a., the court may award

interest @ 6% p.a.

1 2022 SCC OnLine SC 479.

2 2019(29) G.S.T.L. 200 (Guj) 3 2021 (46) G.S.T.L. 31 (Guj) Purti Parab 2/2 17-WP-2757-2021.doc

2. Since the issue is covered in the matter of M/s. Willowood

Chemicals Pvt. Ltd. & Anr., Amit Cotton Industries and Awadkrupa

Plastomech Pvt. Ltd. (supra) as stated by counsel, petition is allowed in

terms of prayer clause - (a) which reads as under :

(a) That the Hon'ble Court may be please to issue a writ of mandamus and/or any other appropriate writ, order or direction to the Respondents to immediately sanction the refund of the IGST paid in regard to the goods exported vide Shipping Bill No. 7615688 dated 26.07.2017, 7748330 dated 01.08.2017, 8015414 dated 14.08.2017, 8078776 dated 18.08.2017, 8096732 dated 18.08.2017 and 8142048 dated 21.08.2017.

3. Refund to be made alongwith interest @ 6% p.a. as per Section

54 of the Central Goods and Services Tax Act, 2017.

4. Registry to take reply of respondent for completion of record.

5. Petition disposed with no order as to costs.

(GAURI GODSE, J.)                                              (K.R. SHRIRAM, J.)




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