M/S. Kum Interntional v. Union of India
Case brief
What is this about?
Karnataka High Court (Bengaluru), single judge S.R. Krishna Kumar, oral order dated 09.12.2025 in WP No. 6565 of 2021 (T-RES). GST/export-refund matter: petitioner M/s Kum Interntional challenged CBIC Notifications 53/2018-CT and 54/2018-CT dated 09.10.2018, sought IGST refund, no-interest declaration on IGST paid under Explanation to Rule 96(10) (inserted by Notification 16/2020 CT dated 23.03.2020), alternative zero-rated supply/LUT refund route under Section 16(3)(4) GST Act, Section 54 CGST Act, Rule 89 CGST Rules, and quashing of SCN dated 15.06.2021. Petition allowed and disposed of wholly in terms of co-ordinate bench ruling in M/s Hikal Limited v. Union of India, W.P.No.15251/2020 dated 09.12.2025; SCN quashed; refund of any amount payable with interest ordered within three months. Keywords: Rule 96(10), IGST refund, zero-rated supply, Bond/LUT, CBIC notification, show cause notice quashed, Hikal Limited.