2020 (2) TMI 958 - HC - GST

Inclusion of corrected details in the EDI system to enable the petitioner to get its refund - refund of IGST with interest - it is submitted that, since the party (the petitioner herein) has later filed amendments in the GST returns with IGST amounts, the refunds can be processed through an officer interface option, which is already availed in ICES and that the reference has also been made to the board s circular to the Central Board of Indirect Taxes and Customs, Circular No.08/2018-Customs HELD THAT - Necessary action to sanction IGFT refunds in the instant case could be undertaken by the officers concerned through the office interface as detailed in the procedures provided by the Directorate General of Systems and Data Management. It is ordered the competent authority among the respondents 2 to 5 will take necessary steps to process the claim of the petitioner for refund in the light instruction / letter dated 08.01.2020. Petition disposed off.

Summary

Issues:
1. Refund of IGST paid with interest.
2. Inclusion of corrected details in the EDI system.
3. Delay in effecting refunds and entitlement to interest.

Refund of IGST paid with interest:
The petitioners sought a writ of mandamus to direct the respondents to include corrected details in the EDI system and refund the IGST paid with interest. The Central Government Counsel informed the court that the Assistant Commissioner provided instructions stating that the refunds could be processed through an officer interface option, as the petitioner had filed amendments in the GST returns with IGST amounts. The letter clarified the procedures to sanction IGST refunds and directed necessary actions to be undertaken by the officers concerned. The court ordered the competent authority to process the petitioner's refund claim in accordance with the provided procedures and to take necessary steps for honoring the claim within four weeks from the date of the judgment.

Inclusion of corrected details in the EDI system:
The petitioners requested the court to issue a writ directing the respondents to include corrected details in the EDI system to facilitate the refund process. The court, based on the instructions provided by the Assistant Commissioner, directed the competent authority to process the refund claim after including the corrected details in the EDI system. The court emphasized the importance of following the procedures outlined in the instructions provided by the Directorate General of Systems and Data Management for processing the refunds efficiently.

Delay in effecting refunds and entitlement to interest:
The petitioners' counsel raised concerns about the delay in effecting the refunds and asserted the petitioner's entitlement to interest. The court, after directing the competent authority to process the refund claim, allowed the petitioner to submit a representation for claiming interest, if any. The court instructed that such claims for interest should be considered and decided by the competent respondent official within four weeks from the finalization of the refund process. The court disposed of the case with these observations and directions, ensuring that the petitioner's claim for interest would also be duly addressed.