HC: Directs Revenue to sanction IGST refund where higher duty-drawback option not availed

Gujarat HC directs Revenue to “immediately sanction” IGST refund on export of Rope Making Machine [HSN Code 84794000] i.e. for ‘zero rated supplies’ made vide shipping bills; Accordingly, instructs that “….interest would start accumulating at the rate of 9% and the amount shall be paid accordingly.” in case the principal amount is not sanctioned and paid to assessee within 6 weeks; As IGST refunds were stuck due to mismatch of invoice and shipping bill, assessee...