TMI Blog2020 (12) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... esult 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 pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were exported to United Kingdom. 3. It is the further case of the petitioner that the computer generated system of the respondents shall process the claim of refund and an amount equal to the integrated tax paid and this shall be electronically credited to the bank account of the petitioner. According to the petitioner, a sum of ₹ 4,70,281/- was credited to their account out of the total IGST refund of ₹ 5,81,535/- payable to the petitioner. According to the petitioner, there still remains a balance of ₹ 1,11,254/- payable by the respondents towards refund of IGST. 4. It is stated by the petitioner that they have approached the first respondent for refund of the balance IGST paid. The first respondent h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the petitioner and Mr.B.Vijay Karthikeyan, learned standing counsel for the respondents. 8. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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