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2019 (8) TMI 1648 - Commissioner - GSTRefund of IGST - input/input service - non-consideration of invoices submitted by the appellant on which IGST has been paid - rejection of refund in respect of such invoices on the ground that IGST refund was not admissible under CGST or UTGST head - HELD THAT:- The appellant has correctly shown the amount of credit of ₹ 1,15,167/- under the head of IGST in the ‘Statement of Invoices’. It was only due to technical error that the said amount could not be entered under the head of IGST in Form GSTR-11. The Hon’ble Madras High Court in the case of VSG Exports Pvt. Ltd. v. CC [2019 (5) TMI 85 - MADRAS HIGH COURT] has held that - refund cannot be denied on account of Technical Glitches-Petitioner cannot be made helpless just because the computer system does not enable them to refund the IGST amount. Being an undisputed fact that IGST refund is payable to the petitioner, the petitioner is absolutely entitled to the IGST refund from the department - Similarly in the case of M/s. Continental India Private Limited & Others v. Union of India [2018 (1) TMI 1245 - ALLAHABAD HIGH COURT], the Hon’ble Allahabad High Court held that - Department cannot deny the transitional credit when the registered taxable person was unable to file the Form GST TRAN-01 due to technical issues. In the instant case also the appellant being a UIN entity, is eligible for refund of IGST, CGST and UTGST paid on inward supply of goods or services in terms of Notification No. 16/2017-Central Tax (Rate), dated 28th June, 2017 as amended. The appeal of the appellant in respect of IGST refund of ₹ 1,15,167/- is allowed.
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