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TMI Blog2019 (11) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... that of the problem which was faced by the respondents in similar circumstances. When there is no provision in the electronically managed system, they should have visualised the situation prior to its introduction to do away with these anomalies and provided solution to the same. When the issue of refund like the present one was dealt with by the Hon'ble High Court of Gujarat at Ahmedabad in M/S AMIT COTTON INDUSTRIES THROUGH PARTNER, VELJIBHAI VIRJIBHAI RANIPA VERSUS PRINCIPAL COMMISSIONER OF CUSTOMS [ 2019 (7) TMI 472 - GUJARAT HIGH COURT] , the High Court has given a direction to the respondents to refund the IGST paid in regard to the goods exported i.e., 'Zero rated Supplies', with 7% Simple Interest in view of circular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on the differential export value to the tune of ₹ 2,02,94,956. Thereafter, the petitioner claimed refund of ₹ 94,42,39,026/- along with the additional tax paid due to variation of rates in London Metal Exchange to the tune of ₹ 2,02,94,956/-. The respondents have refunded ₹ 94,42,39,026/-. But they are not in a position to refund the balance amount of ₹ 2,02,94,956/- as the entire process is system managed. There is no provision for processing the refund manually. Therefore, after deliberation they have taken a stand to find out a way for resolving such kinds of disputes. In fact, the fourth respondent issued Circular No.40 of 2018-Customs F.No.450/119/2017-Cus-IV, dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers while processing claims using Officer interfacte should exercise due diligence so that mistakes are not repeated again. 6.In order to claim the differential amount, the exporter is required to submit a duly filled and signed Revised Refund Request (RRR) annexed to this circular to the designated AC/DC A scanned copy of the RRR may also be mailed to dedicated email adress of Customs locations from where exports took place. The designated / concerned AC/DC will then proceed to sanction the revised amount after due verification through the option provided in ICES, a detailed advisory on which will be communicated by DG Systems to all the System Managers shortly. Once the revised amount is approved by the designated AC / ..... X X X X Extracts X X X X X X X X Extracts X X X X
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