Summary
- The Madras High Court has ruled in favor of TD Power Systems Limited, allowing their writ petition for a refund of IGST paid on exported goods.
- The company faced technical issues with ICEGATE while exporting AC generators, leading to a manual Let Export Order and subsequent regularization through a Manual Shipping Bill.
- Customs had previously referred the refund claim to the GST Department, which stated it lacked jurisdiction to process the claim.
- The Court directed Customs to process the IGST refund within four weeks, emphasizing that such claims fall under its jurisdiction per Rule 96(3) of the CGST Rules, 2017.
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