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2020 (2) TMI 647

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..... isposed off with a direction, to both, the Principal Commissioner of Customs, Mundra Port as well as the Deputy Commissioner of Customs, Mundra Port, to look into the matter and take appropriate decision within a period of four weeks from the date of receipt of the writ of this order. The decision shall be communicated to the writ-applicant in writing. Application disposed off. - R/SPECIAL CIVIL A .....

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..... xported i.e. Zero Rated Supplies made vide shipping bills mentioned hereinabove; D. Your Lordship may be pleased to direct the respondent authorities to pay interest @ 9% to the petitioner herein on the amount of refund of IGST mentioned hereinabove from the date of shipping bills up till the date on which the amount of refund is paid to the petitioner herein, as the same is arbitrarily and illega .....

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..... ices of payment of the IGST to the tune of ₹ 18,56,113/- from the Mundra Port. However, on account of a clerical error, the amount of the IGST was not mentioned in the shipping bills. In such circumstances, the shipping bills were amended for the purpose of getting the details of the IGST, incorporated in the shipping bills. 3. The grievance of the writ-applicant is that the respondent-autho .....

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..... , dated 15th February, 2018, which reads thus: F.No.VII/48-1510/EXP/AMD/MP & SEZ/17-18 Date:15.02.2018 To, M/s.Heavy Metals and Tubes (India) Pvt. Ltd., 107, Ashwarath Complex, Usmanpura, Ashram Road, Ahmedabad. Gentleman, Subject:-Amendment under sec. 149 of customs act, 1962. Please refer to your letter dated 18.01.2018 requesting for amendment under Sec 149 of Customs Act, 1962 in Shipping .....

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..... s, Mundra Port as well as the Deputy Commissioner of Customs, Mundra Port, to look into the matter and take appropriate decision within a period of four weeks from the date of receipt of the writ of this order. The decision shall be communicated to the writ-applicant in writing. The concerned authorities shall look into the two representations, which have been referred to above by us. 9. In view o .....

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