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2019 (5) TMI 85 - HC - GSTRefund of IGST - export of Polished Granite Slabs - clerical error in the shipping bill - CBEC, Ministry of Finance, Government of India, issued a Circular No.8/2018, dated 23.03.2018 - Rule 96A of CGST Rules, 2017. HELD THAT:- Admittedly, due to wrong mentioning of the drawback code by the petitioner, refund of IGST for the aforementioned shipping bills could not be processed by the respondents - It is evident from the Circular that the Government of India has provided an alternate mechanism in cases where, the exporters have committed errors in the shipping bills filed by them before the Customs Authority. The case on hand will clearly indicate that only due to inadvertence, the drawback code in the shipping bill was wrongly mentioned as 680203A instead of 680203B. Further, it is undisputed by the respondents as seen from Paragraph No. 11 of the counter affidavit filed by them that IGST refund is payable for the aforementioned shipping bills to the petitioner. But only due to the fact that Export General Manifest for the shipping bills have been closed by the computer system, it is not possible to refund the IGST amount to the petitioner. The 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 respondents. The respondents ought to have refunded the IGST amount for the aforementioned shipping bills to the petitioner - the respondents are directed to refund the undisputed IGST amount payable to the petitioner for the below mentioned Shipping Bill - petition allowed.
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