TMI Blog2022 (5) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner s request for resolving the mismatch issues. The jurisdiction of the Customs Officers to decide on the claim for provisional refund and payment of interest under the provisions of the CGST Act would be a moot question, as the reasons for mismatches are yet to be resolved pursuant to this Court s order. But, as the provisional refund and payment of interest would be subject to resolving the issues around the mismatches now discussed or if any other, there should be no inhibition in law for the aforesaid Nodal officers, as they examine the resolution of the mismatches, to decide on the recommendations in this regard. The petitioner s authorized representative shall appear before Mr. Rajiv Kittur, the Nodal Officer for the Inland ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no mismatch and for the refund of Rs.6,94,26,908/- where there are certain mismatches but which could be resolved by the respondent - authorities on their own in view of Facility Circular 09/2018 dated 27.02.2018 and the Addendum dated 14.03.2018 [collectively called, the Facility Circular/ Addendum ]. 3. Upon the details being shared by both Air Cargo Commissionerate (ACC), Devanahalli and Inland Container Depot (ICD), Whitefield on the reasons for the mismatches and the consequential delay in refund, the petitioner has furnished certain details/explanations. Presently, Sri. G.Shivadass and Sri. Amit A. Deshpande, are heard for final disposal of the writ petition in the light of the data exchanged and their respective submissions. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable with the PFMS and ICEs. In that event also, in terms of Addendum dated 14.03.2018, the Jurisdictional System Manager will have to write to ICEGATE helpdesk for reconciliation and Scroll cancellation as mentioned in the Addendum dated 14.03.2018. [c] The petitioner has wrongly indicated that the export is as against the Letter of Undertaking though the export is on payment of GST: These errors will have to be handled in consonance with paragraph No.2(ii) of Circular No. 5/2018 dated 23.02.2018 on verification of actual IGST payment in GST returns with each invoice as displayed in the Officer interface and enter admissible IGST refund account. 5. Sri. G. Shivadass submits that with the Facility Circular/Addendum thus ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion on the refund would be considered by the concerned with due opportunity to the petitioner to present its case to explain the mismatch. He submits that insofar as the mismatches relating to Inland Container Depot, Whitefield and Bangalore City Commissionerate, Mr. Rajiv Kittur will be the Nodal Officer who could extend such opportunity to the petitioner. Insofar as the Air Cargo Commissionerate, Devanahalli, the Nodal Officer would be Ms. Madhulatha, and this officer will also extend due opportunity. 8. Sri. Amit A. Deshpande also submits that if the petitioner s authorized representative appear before these Nodal Officers on the day notified by this Court, the petitioner s authorized representative would be heard and the explanation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be no inhibition in law for the aforesaid Nodal officers, as they examine the resolution of the mismatches, to decide on the recommendations in this regard. As such, the following: ORDER a. The petitioner s authorized representative shall appear before Mr. Rajiv Kittur, the Nodal Officer for the Inland Container Depot, Whitefield on 25.04.2022 at 10:30 a.m., and the petitioner s authorized representative shall be heard on the mismatches pending before the Bangalore City Commissionerate and Inland Container Depot by this Nodal Officer; b. The petitioner s authorized representative shall appear before Ms. Madhulatha, the Nodal Officer with the Air Cargo Commissionerate on 26.04.2022 at 10:30 a.m., and the petitioner shall be hear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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