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2020 (11) TMI 784 - HC - GSTRefund of IGST - Goods exported out of India during the period July 2017 to September, 2017 - It is the claim of the petitioner that in addition to the on-line process, the petitioner had also filed manual applications, however, the Department did not entertain the claims for refund and the amount sought for as refund was not given to the petitioner - HELD THAT:- It is seen that the petitioner did not prefer any application seeking payment of interest @6% on the principal amount. The learned counsel for the petitioner has very fairly submitted that the question of interest has been pursued upon only in the writ petition. Accordingly, upon hearing the learned counsel for the parties since the principal amount has been already been received by the petitioner on the date mentioned above, the writ petition is closed permitting the petitioner to pursue its claim for interest before the appropriate authorities if so advised - The petitioner is at liberty to furnish a copy of this order along with the claim for refunds to be filed before the authorities. Upon such filing of the application with respect to interest before the Department, the authorities will, upon hearing the petitioner, pass appropriate orders as per the provisions of law - Petition disposed off.
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