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2020 (9) TMI 210 - HC - GSTRefund of outstanding IGST - export of goods out of India as is reflected in the export invoice as well as their GST returns - Circular 40/2018-Cus dated 24th October, 2018 issued by CBIC - HELD THAT - Issue notice. At the request of Ms. Sonu Bhatnagar, the present case is adjourned to 22nd September, 2020.
Issues:
1. Refund of outstanding IGST amount 2. Error in shipping bill 3. Amendment to shipping bill 4. Partial refund payment 5. Delay in processing refund 6. Application of Circular 40/2018-Cus 7. Technical difficulties faced by petitioner Analysis: 1. The petitioner filed a writ petition seeking a refund of the outstanding IGST amount of ?7,61,176 paid on a shipping bill dated 24th March, 2018. The petitioner had discharged an IGST liability of ?21,31,292, but an error in the shipping bill erroneously mentioned the IGST amount as ?13,70,116. An application was submitted for an amendment to the shipping bill, which was allowed, revising the IGST amount to the correct figure. However, only a partial refund of ?13,70,116 has been paid to date, with the remaining amount pending. 2. Despite a revised refund request for the pending amount, the refund has not been processed. The petitioner highlighted the Circular 40/2018-Cus issued by the Central Board of Indirect Taxes and Customs (CBIC), which covers the present case. The delay in processing the refund was attributed to technical difficulties faced by the petitioner and inefficiency on the part of the respondent. 3. The respondent, represented by the senior standing counsel, accepted the notice and informed the court that the Office of the Commissioner of Customs (Export) has approached the Directorate General of Systems and Data Management to resolve the issue. The respondent requested a two-week adjournment to address the matter effectively. 4. In response to the request, the court adjourned the case to 22nd September, 2020, as requested by the respondent's counsel. The court directed the order to be uploaded on the website immediately and a copy to be forwarded to the petitioner's counsel via email for their records and information.
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