HC: Allows IGST-refund, notes assessee’s inadvertent error in mentioning drawback claim under wrong column

Gujarat HC allows refund of IGST paid on export by the assessee from August 2017 along with 7% interest within four weeks; Notes that the refund was not being paid for the reason that the assessee had inadvertently mentioned the drawback claim under column-A instead of column-B; Relies on its judgment wherein a similar issue had arisen and the court had directed for refund of IGST paid in regard to the goods exported, with 7% simple interest from the date of shipping bills ti...