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2020 (12) TMI 584 - HC - GSTRefund of IGST alongwith the interest - export of 740 cartons of garments to West Midlands, United Kingdom - According to the petitioner, there still remains a balance of ₹ 1,11,254/- payable by the respondents towards refund of IGST - Board's Circular No.40/2018-Customs dated 24.10.2018 - HELD THAT:- The learned counsel for the petitioner drew the attention of this Court to Paragraph No.5 of the counter-affidavit filed by the first respondent, wherein they have admitted that the non-credit of the balance amount of ₹ 1,11,254/- happened as a result of technical fault in the computer system maintained by the respondents. Referring to the same, the learned counsel for the petitioner would submit that the respondents have admitted their liability to refund of IGST amount to the petitioner, but have expressed their difficulty in refunding the amount, only due to the fact that the petitioner has not sought for refund by filing necessary Form in accordance with the Board's Circular No.40/2018-Customs, dated 24.10.2018. The learned counsel for the petitioner on instructions would submit that the petitioner is prepared to submit the Form in accordance with the Board's Circular No.40/2018-Customs dated 24.10.2018 to seek refund of a sum of ₹ 1,11,254/- payable to the petitioner towards IGST refund under the shipping bill No.773482 on 21.09.2018. For this, the learned standing counsel for the respondents has also not raised any serious objection. This Court directs the petitioner to submit a Revised Refund Request Form as per the Board's Circular No. 40/2018-Customs dated 24.10.2018, within a period of one week from the date of receipt of a copy of this order, seeking for refund of ₹ 1,11,254/- - Petition disposed off.
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