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2019 (11) TMI 891 - HC - GSTRefund of IGST/ITC - case of petitioner is that refund of IGST has to be processed by the Jurisdictional Officer of Customs in respect of exports undertaken by the exporters - Rules 96 and 96A of the CGST Rules - HELD THAT - The Respondents are directed to examine the said claim of the Petitioner and if the same or any part whereof is found to be payable, to release the refund amount within four weeks positively. However, in case the Respondents decided to contest this petition, they should file their counter affidavit within six weeks to which rejoinder may be filed before the next date. List on 04.05.2020.
Issues:
Claim for refund of IGST/ITC processing by Jurisdictional Officer of Customs for exports undertaken by the exporters. Analysis: The judgment delivered by the High Court pertains to a petition concerning the refund of IGST/ITC amounting to &8377; 1,33,95,749/- along with interest. The petitioner's counsel highlighted Rules 96 and 96A of the CGST Rules, emphasizing that the refund of IGST must be processed by the Jurisdictional Officer of Customs for exports conducted by the exporters. The court issued notice to the respondents, with the counsel for Respondent Nos. 2 to 6 and Respondent No. 1 accepting the notice. The court directed the respondents to thoroughly examine the petitioner's refund claim and release the refund amount within four weeks if found payable. However, if the respondents intended to challenge the petition, they were instructed to file a counter affidavit within six weeks, allowing for a rejoinder before the subsequent date. Failure to comply with these options would require Respondent No. 3 to be present on the next hearing date scheduled for 04.05.2020. The judgment ensures a fair opportunity for both parties to present their case and resolve the matter efficiently within the legal framework. This judgment underscores the importance of adherence to the CGST Rules, specifically Rules 96 and 96A, in processing refund claims related to IGST/ITC for exports. It upholds the principle of timely resolution and fair consideration of refund claims, emphasizing the role of the Jurisdictional Officer of Customs in this process. The court's directive aims to facilitate a prompt resolution of the petitioner's claim while providing a structured framework for addressing any potential disputes that may arise during the proceedings.
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