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TMI Blog2022 (12) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... s referred to above, as expeditiously as possible, though not later than six (6) weeks from today. Petition disposed off. - W.P.(C) 5539/2021 - - - Dated:- 17-11-2022 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MS. JUSTICE TARA VITASTA GANJU Petitioner Through: Mr Shivashish Karnani with Mr Arbind Aggarwal, Mr Nikhil Aggarwal and Ms Kanchan Pandey, Advs. Respondents Through: Mr Satish Kumar, Sr. Standing Counsel with Mr Anish Raj and Mr. Dhruv, Advocates for respondents no.2 to 11. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (Oral): 1. On the previous date i.e., 30.08.2022, we had captured the broad contours of the dispute, which remain to be adjudicated in the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21, that further steps could be taken for grant of interest. 6. We will examine this aspect of the matter, if necessary, on the next date of hearing, once Mr Kumar will return with instructions with regard to the outstanding shipping bill, vis- vis which, IGST has not been remitted to the petitioner. 7. List the matter on 17.11.2022. 2. As would be evident, the petitioner, as on the aforesaid date, had received refund concerning 16 shipping bills, out of the 17 shipping bills. 2.1 The refund amount sought qua IGST vis-a-vis the 17 shipping bills amounts to Rs.53,97,397/-. 3. What remained, as on the aforementioned date, was the amount equal to Rs.3,78,045/- vis-a-vis one shipping bill. 4. Therefore, counsel for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the counter-affidavit is indicative of the fact, that although the Circular dated 16.02.2021 enabled correction to be made in the shipping bills, the recommendations to that effect were received from the Customs Policy Wing only on 24.05.2021. 9. That being the position, in our view, interest should accrue in favour of the petitioner, with regard to the amounts already refunded, after sixty (60) days, commencing from 24.05.2021. 10. Mr Karnani says, that the petitioner would be quite satisfied, if such a direction is issued. 11. We may also note, that we have asked the counsel for the parties about the data collated from the case papers, as to the various facets which would enable the calculation of the interest. In this behalf, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 SIL/19-20/005 3,56,141 4392516 24.05.20 19 INRXLB 1. Port Code and Shipping bill details Missing; 2. Invoice no. reported as Exp005 Yes 22/02/2022 6 SIL/19-20/006 79,258 4182116 15.05.20 19 INDEL4 1. Port Code and Shipping bill details Missing; 2. Invoice no. reported as Exp006 Yes 23/11/2021 7 SIL/19-20/007 1,20,125 4310469 21.05.20 19 INDEL4 1. Port Code and Shipping bill details M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Invoice no. is reported instead of commercial invoice no. as mentioned in shipping bill. Yes 28/07/2022 14 SIL/19- 20/014 2,99,473 7334601 01.01.20 19 INTKD6 Tax Invoice no. is reported instead of commercial invoice no. as mentioned in shipping bill. Yes 28/07/202 2 15 SIL/19- 20/015 30,715 7155126 24.09.20 19 INDEL4 Tax Invoice no. is reported instead of commercial invoice no. as mentioned in shipping bill. Yes 23/11/2021 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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