2021 (5) TMI 979 - HC - Customs

Refund of IGST - principles of natural justice - HELD THAT - As the Respondents have not taken any final decision on the refund sought, it is directed the concerned Respondents to decide the claim of the Petitioner for refund of the aforesaid amount under the Integrated Goods and Service Tax Act, 2017 as expeditiously as possible and practicable in accordance with law, rules, regulations, Government policies including principles of unjust enrichment as propounded by Hon ble Supreme Court in MAFATLAL INDUSTRIES LTD. VERSUS UNION OF INDIA 1996 (12) TMI 50 - SUPREME COURT and on the basis of evidence on record. Petition disposed off.

Summary

Issues:
Refund of Integrated Goods and Service Tax under IGST Act, 2017.

Analysis:
The judgment pertains to a writ petition seeking a refund of &8377; 14,92,296 under the Integrated Goods and Service Tax Act, 2017. The petitioner had already submitted the refund application on 13.10.2020, as mentioned in the petition. The court noted that the respondents had not yet made a final decision on the refund claim. In light of this, the court directed the concerned respondents to expeditiously decide on the petitioner's refund claim in accordance with the law, rules, regulations, and government policies, including the principles of unjust enrichment as established by the Hon'ble Supreme Court in Mafatlal Industries Ltd. and Ors. vs. Union of India and Ors. reported in (1997) 5 SCC 536, based on the evidence on record.

The court emphasized that the respondents should ensure that the refund application has been submitted in compliance with the applicable laws and rules. The judgment concluded by disposing of the writ petition and the pending application, with the directive for the respondents to promptly process and decide on the petitioner's refund claim under the Integrated Goods and Service Tax Act, 2017.