2023 (9) TMI 1545 - HC - GST

Refund of IGST - jurisdiction of erroneous punching of duty drawback percentage to deny the refund of IGST - HELD THAT - It would be appropriate that the concerned authority should apply its mind to the refund application as made by the petitioners, as far as back on 13 March 2020 and take an appropriate decision, which be placed on record of the Court, before the adjourned date of hearing. It is appropriate that the concerned Designated Officer hears the petitioners in passing an appropriate order. Stand over to 9 October 2023. High On Board.

Summary

The High Court of Bombay held that the IGST Authorities cannot deny refund based on duty drawback percentage errors. Refund under IGST Act is not linked to duty drawback under Customs Act. Customs Authorities can take action for illegal benefits under duty drawback scheme separately. Concerned authority to decide on refund application made by petitioners by 13 March 2020. Next hearing scheduled for 9 October 2023.