Procedures Under Rule 96 Of CGST Cannot Be Applied To Deny The Legitimate Export Incentive – Madras High Court

MadrasThe Hon’ble High Court of Madras vide its order dated 28.04.2022 in the matter of M/s Abi Technologies Vs. The Assistant Commissioner of Customs, IGST refunds in W.P. (MD) No. 4562 of 2022 held that if in actual there is an export on payment of integrated tax, the procedure prescribed under Rule 96 of the CGST rules is not intended to defeat such legitimate export incentives.

The Petitioner preferred the writ petition seeking directions to respondent to sanction its refund claim amounting to Rs. 24,72,018/- for exports made by the petitioner during July 2017, September 2017 and October 2017.


  • The case of the petitioner is that it has correctly declared the details of exports made on payment of tax through ITC in GSTR – 1 however, a mistake was committed while filing the GSTR – 3B under rule 61(5) of the CGST Rules, 2017.

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