In a case where the IGST paid on exports with payment of tax was not refunded even after three years, the Madras HC held that refund should be made immediately after compliance with the requirements of Sub-Clauses (a) and (b) of Rule 96(1) of CGST Rules 2017 i.e. EGM is filed by person in-charge of conveyance and valid GSTR-3B is filed by exporter.
The HC also ordered interest @ 9% payable by the Department till the date of actual refund.
