2021 (11) TMI 913 - GAUHATI HIGH COURT - Customs

Head Note / Extract:
Seeking a direction to the respondent authorities to process and refund the claim of IGST of the petitioner - HELD THAT:- The Department had taken the necessary initiative to make the refund and the refund could not be effected as because the account provided by the petitioner were not acceptable by the system in the department, we provide that a representative of the petitioner would visit the office of the Customs Division, Dhubri and sort out the matter and the Customs Department may also explore any other alternative means for making the payment of the amount in consultation with the representative of the petitioner. Interest - HELD THAT:- We are unaware of the amount the Department intends to pay to the petitioner as because the amount sought to be refunded is not disclosed to the petitioner. If at all, any further grievance still remains on the interest aspect, the petitioner is at liberty to approach again. Petition disposed off.