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2024 (5) TMI 81 - HC - CustomsRelease of duty drawback and a rebate under Rebate of State and Center Taxes and Levies (ROSCTL) - 13 shipping bills uploaded on the respondent's online portal, with a formal application yet to be made. - HELD THAT - Learned counsel for the petitioner submits that in so far as release of IGST and interest is concerned, the same already stands allowed in favour of the petitioner and the issue now surviving is with regard to release of ROSCTL. Learned counsel submits that the same pertains to 13 shipping bills which were uploaded on the online portal of the respondent, out of which 11 were uploaded on 31.03.2020 and two were uploaded on 30.10.2020. Learned counsel for the petitioner submits that without prejudice to her rights and contentions, petitioner shall make a formal application in terms of the said procedure within a period of one week. On such an application being filed, respondent shall process the same in accordance with the rules and law within a maximum period of four weeks from the date of submission of the application. The petition is accordingly disposed of, reserving the right of the petitioner to take such further remedy as may be permissible in law in case aggrieved by any order passed by the respondent.
Issues:
The issues involved in the judgment are the release of Integrated Goods and Service Tax (IGST) paid on exported goods, interest on the refund under IGST, release of duty drawback amount, and release of rebate under Rebate of State and Center Taxes and Levies (ROSCTL). Release of Integrated Goods and Service Tax (IGST) and Interest: The petitioner sought a direction for the respondent to release the IGST paid on exported goods and the interest on the refund under IGST. The court noted that the release of IGST and interest had already been allowed in favor of the petitioner, and the remaining issue was regarding the release of ROSCTL. Release of Rebate under ROSCTL: The petitioner also sought the release of duty drawback amount and a rebate under ROSCTL. It was highlighted that the ROSCTL pertained to 13 shipping bills uploaded on the respondent's online portal, with 11 bills uploaded on one date and two bills on another date. The respondent's counsel clarified that the Department processes bills upon a formal application for the release of ROSCTL in accordance with the handbook of procedure issued under the Foreign Trade Policy for the relevant period. Formal Application for ROSCTL Release: The petitioner, through their counsel, agreed to make a formal application for the release of ROSCTL within a week, without prejudice to their rights and contentions. It was directed that upon the filing of such an application, the respondent would process it within a maximum period of four weeks from the date of submission. Disposition of the Petition: The petition was disposed of with the court reserving the petitioner's right to seek further remedy if aggrieved by any order passed by the respondent. The judgment provided a clear direction for the release of IGST, interest, duty drawback, and ROSCTL, ensuring compliance with the applicable rules and laws within specified timelines.
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