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TMI Blog2025 (1) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... pping bill no.8106393 by modifying the IEC Code and GSTIN ought to have been amended in the ICEGATE. However, there is no mechanism to give effect to the order dated 21.04.2023 by the computer software and as such, the order dated 21.04.2023 has remained on paper only without being reflected in the ICEGATE system and because of such technical glitch, the petitioner is not granted the refund of the IGST paid by the petitioner under Section 16 (3) (b) of the IGST Act read with Section 54 of the GST Act. Conclusion - The technical and procedural issues should not obstruct the rightful claims of taxpayers under statutory provisions. The respondents to amend the system to reflect the corrected shipping bill details and process the refund within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 (for short the IGST ) having total invoice value of Rs. 1,15,21,802/- and the taxable value of the such export was Rs. 97,64,239/- including IGST amount of Rs. 17,57,563/- by shipping bill no.8106393, dtd.27th February, 2023. The petitioner therefore was entitled to the refund as per the provision of Section 16 (3) (b) of the IGST Act. The petitioner also filed Export General Manifest (EGM) corresponding to the shipping bill on 30th March, 2023, which is also updated on the website of the Customs Department i.e. ICEGATE. The petitioner waited for the refund of the amount of IGST. In view of the provision of Rule 96 of the Central Goods and Service Tax Act,2017 (CGST Rule), the shipping bill filed by the exporter of the goods shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4N1ZL BANL AD CODE : 6360162 BANL AD CODE : 6360162 Bank A/c No.91202000544025 Bank A/c No.918020040865892 8. The petitioner-firm therefore made a representation on 19th May, 2023 to the respondent no.1 the Commissioner of Customs, Mundra to sanction the refund since the shipping bill has been appropriately amended. The petitioner also quoted the circular No. 15/2018 -Customs, dated 06.06.2018 to sanction the refund. On further inquiry, the petitioner came to know that the refund is not being sanctioned because there is difference in the PAN of the entities mentioned in the shipping bill and PAN mentioned in GST return even after amendment of the shipping bill. The petitioner therefore raised a query on the GST help-desk portal vide e-mail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above; (B) YOUR LORDSHIPS maybe pleased to direct the respondent authorities to pay interest @9% to the petitioner herein on the amount of refund from the date of shipping bill till the date on which the amount of refund is paid to the petitioner herein, as the same is arbitrarily and illegally withheld by the respondent authorities; (C) Your Lordships may be pleased to grant an ex-parte, ad interim order in favour of the petitioner herein in terms of prayer clause A and B hereinabove; (D) Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your Petitioners shall forever pray. 12. Mr. H.J. Trivedi, learned advocate for the petitioner submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned advocate Mr. P.Y. Divyeshvar for the respondent submitted that though the petitioner-firm is entitled to the refund claim, in view of the provision of Section 16 (3) of IGST Act read with Section of 54 of the GST Act, the entire process of the refund claim is an automatic process as the shipping bill uploaded on EDI System of customs has an inbuilt mechanism to automatically grant refund after validating the shipping bill data available in ICES against the GST returns data transmitted by GSTN. It was therefore submitted that if the necessary matching is successful, ICES shall process the claim for refund and the relevant amount of IGST paid with respect to each shipping bill or bill of export shall be electronically credited to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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