Held - Since the facts in the present cases are pari materia to the case in M/s Amit Cotton Industries (supra), the present writ petitions are allowed directing the Respondent authorities to grant refund of IGST paid on the goods exported by the Petitioners during the transitional period, after deducting the differential amount of duty drawback, if the said differential amount has not already been returned by the petitioner, within twelve week.....

Held - Insofar as the argument advanced on behalf of the respondent/revenue is concerned, which is, that because the petitioner claimed duty drawback at higher rate, and, therefore, it cannot be permitted now to seek refund of IGST, is factually incorrect.

The Schedule, appended to the notification dated 31.10.2016 [which came into force on 15.11.2016] and is marked as Annexure P-4, [appended on page 37 of the case file] shows that the d.....

Held - We are not impressed by the stance of the respondents that although the writ-applicant might have returned the differential drawback amount, yet as there is no option available in the system to consider the claim, the writ-applicant is not entitled to the refund of the IGST. First, the circular upon which reliance has been placed, in our opinion, cannot be said to have any legal force. The circular cannot run contrary to the statutory r.....