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2020 (2) TMI 647 - HC - CustomsRefund of IGST - Zero Rated Supplies - amount of the IGST was not mentioned in the shipping bills - the shipping bills were amended for the purpose of getting the details of the IGST, incorporated in the shipping bills - HELD THAT - This Writ-Application is disposed off with a direction, to both, the Principal Commissioner of Customs, Mundra Port as well as the Deputy Commissioner of Customs, Mundra Port, to look into the matter and take appropriate decision within a period of four weeks from the date of receipt of the writ of this order. The decision shall be communicated to the writ-applicant in writing. Application disposed off.
Issues:
Request for refund of IGST paid on exported goods under Zero Rated Supplies. Analysis: The petitioner, a Private Limited Company engaged in manufacturing Stainless Steel Seamless Tubes and Pipes, exported goods under various invoices with IGST payment. Due to a clerical error, the IGST amount was not mentioned in the shipping bills. The petitioner sought a refund of the IGST paid on the exported goods, termed as "Zero Rated Supplies." The respondent authorities failed to respond to the request for refund, leading to the petitioner filing a Writ Application under Article 226 of the Constitution of India. The petitioner's representative, Mr. Poddar, highlighted representations dated 18.11.2018 and 18.01.2020 addressed to the Deputy Commissioner and Principal Commissioner of Customs, respectively. Additionally, attention was drawn to a letter from the Superintendent of Customs approving an amendment under Section 149 of the Customs Act, 1962, for IGST payment on the relevant shipping bills. The High Court directed the Deputy Commissioner and Principal Commissioner of Customs at Mundra Port to promptly review the matter and make a decision within four weeks from the date of the court order. The decision was to be communicated in writing to the petitioner. The authorities were instructed to consider the representations submitted by the petitioner and take appropriate action in accordance with the law. Conclusively, the Writ-Application was disposed of with the mentioned directions for the Customs authorities to address the petitioner's request for refund of IGST paid on the exported goods.
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