2018 (10) TMI 1619

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..... dents. P.C: This Petition under Article 226 of the Constitution of India, originally seeks a refund of Rs. 52.97 Crores along with interest thereon under Section 56 of the Central Goods & Service Tax Act (the Act). Besides, seeking an interest on delayed refund of Rs. 1.90 Crores which was already granted to the Petitioner. These refunds arose on account of tax paid in respect of exported goods .....

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..... ober, 2018 of Mr. Balmukund Agarwal, the Asstt. Commissioner of Customs that, there is a invoice mismatch/ error in this case. This has resulted in delay in refunding of the amount of Rs. 52.52 Crores. Thus, no interest in the present facts, is payable by the Revenue for the delay in granting the refund as the same is on account of the Petitioner. 4. Mr. Shah, learned Counsel appearing for the Pe .....

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..... us, leading to delay in passing the refund. This is disputed by the Petitioner. Besides, the aforesaid Circulars and FAQ, inter alia, deal with grant of refund in spite of Invoices mismatch/ error, as indicated by SB005. The above Circular/ FAQ does not deal with grant of interest even for the period when there Invoice mismatched/ error. Thus, the Circular/FAQ does not decide the issue, but would .....

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..... ommissioner of Customs, Nhava Sheva, Navi Mumbai. However, in the affidavit in reply, he has already taken a stand, that no interest can be granted in these facts to the Petitioner. Therefore, the apprehension of the Petitioner that it may not get justice at the hands of Mr. Balmukund Agarwal, seems justified. Justice must not only be done but also appear to be done. Therefore, in these circumstan .....

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..... al, Assistant Commissioner, Nhava Sheva, who would be dealing with Petitioner's claim for interest on the delayed refund and the pending refund claim would independently apply his mind to the facts and the law, as applicable to this case This, without in any manner, being influenced by the affidavit in reply dated 15th October, 2018 filed by Mr. Balmukund Agarwal, Assistant Commissioner, Nhava .....

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