Sarkar Holdings Pvt. Ltd. vs. Union Of India And Others
(Kerala High Court, Kerala)

Case Law
Petitioner / Applicant
Sarkar Holdings Pvt. Ltd.
Union Of India And Others
Kerala High Court
Sep 30, 2020
Order No.
WP(C).No.18089 OF 2020(I)
TR Citation
2020 (9) TR 3512
Related HSN Chapter/s
44 , 4412
Related HSN Code


The petitioner is a private limited company incorporated in the year 2008 under the erstwhile Companies Act, 1956 engaged in the business of supplying of various plywoods such as Film Faced Shuttering Plywood, WBP Plywood, Marine Plywood etc. etc. The petitioner is registered under the provisions of Central Goods and Services Tax Act, 2017. For the purpose of exports goods from various ports including Cohin seaport, petitioner obtained the Importer- Exporter Code from the Director General of Foreign Trade. During the period from July 2017 to September 2017 petitioner exported goods ie. Ply wood other than commercial plywood classified under the Customs Tariff Heading 44129990 on payment of applicable integrated Goods and Service Tax amounting to ₹ 24,24,294/-.

2. Learned Counsel for the petitioner submitted that as per Section 163 (3) (b) of the Integrated Goods and Services Tax Act, 2017 (IGST Act), the IGST paid on export of goods, exporter, is eligible for refund. Learned It was further submitted that despite shipping bills Exts.P5 series to P10 series and P11 series were produced and follow-ups were made, no action has been taken so far. It is in this back ground, this writ petition has been filed seeking for a direction to the 2nd respondent to sanction the refund claims filed by the petitioner.

3. Sri.P.R. Sreejith, learned Standing Counsel has already accepted notice for the respondent and he submitted that the Department would not be averse in taking a call on the application of the petitioner .

4. Having heard learned Counsel for the parties, without commenting anything on the merits of the matter, I dispose of this writ petition with a direction to the 2nd respondent to consider the request of the petitioner as reflected from shipping bills referred to above for sanctioning the refund claims and interest thereon. Let this exercise be completed within a period of 45 days from the date of receipt of the judgment. In case no action is taken, the officer concerned is liable to pay cost of ₹ 25,000/-, which will be recovered from the salary of the officer.

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