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TMI Blog2020 (12) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... s : Mr.B.Vijaykarthikeyan ORDER This writ petition has been filed directing the respondents to refund an amount of Rs. 1,11,254/- claimed by the petitioner vide shipping bill No.773482 on 21.09.2018 along with applicable interest within a time frame to be fixed by this Court. 2. It is the case of the petitioner that he had filed the above mentioned shipping bill for the export of 740 cartons of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their account out of the total IGST refund of Rs. 5,81,535/- payable to the petitioner. According to the petitioner, there still remains a balance of Rs. 1,11,254/- payable by the respondents towards refund of IGST. 4. It is stated by the petitioner that they have approached the first respondent for refund of the balance IGST paid. The first respondent had directed the petitioner to approach the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance amount of Rs. 1,11,254/- happened as a result of technical fault of the computer system. Therefore, according to them, they have rightly directed the petitioner to approach the Icegate Help Desk to find a solution. 6. It is their case that there is a procedure for seeking refund as per Board's Circular No.40/2018-Customs dated 24.10.2018. According to them, there is a specified Form requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability to refund of IGST amount to the petitioner, but have expressed their difficulty in refunding the amount, only due to the fact that the petitioner has not sought for refund by filing necessary Form in accordance with the Board's Circular No.40/2018-Customs, dated 24.10.2018. 9. The learned counsel for the petitioner on instructions would submit that the petitioner is prepared to subm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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