CESTAT Hyderabad Upholds IGST Refund Claim Despite Delay

ALO Law Office- IDT Tax I Arbitration I Litigation

Date: 28.04.2025

CESTAT Hyderabad Upholds IGST Refund Claim Despite Delay

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Hyderabad, in Final Order Nos. A/30134-30135/2025 dated 24th April 2025, delivered a significant ruling favoring M/s Shabeer Enterprises concerning refund of Integrated Goods and Services Tax (IGST) paid on re-exported goods.

Case Background:

• M/s Shabeer Enterprises imported 18.030 metric tons of Sri Lankan Areca Nuts through Krishnapatnam Port.
• The goods failed quality standards under the Food Safety and Standards (Food Products Standards & Food Additives) Regulation, 2011, leading to a re-export order dated 30.09.2021.
• IGST of Rs.2,82,808/- was paid on 31.03.2021.
• The appellant filed a refund application for the IGST amount on 12.04.2022.

This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

Source: CESTAT Hyderabad

Disclaimer

Handy Download:

Write to us at office@aadrikaalaw.com

Tel: +91-11-4999 2707 I +91-9999005379

www.aadrikaalaw.com