9911796707
TMI Blog2025 (3) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... s claim to have exported the goods with payment of integrated goods and service tax under two several invoices dated 17th April, 2023 and 3rd June, 2023 along with two corresponding shipping bills dated 18th April, 2023 and 5th June, 2023. According to the petitioners, it had exported the goods in compliance with the provisions for making zero rated supply as prescribed in Section 16 of the IGST Act, 2017. Since the petitioners claim to have exported the goods along with duty, the petitioners were expecting that upon furnishing of the return filed by the petitioners in Form GSTR-3B, the petitioners' bank account would be credited with the integrated goods and service tax already paid in respect of the shipping bill to the petitioners' bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to refund of integrated tax paid on goods or services upon filing shipping bills by the exporters of goods which is deemed to be an application for refund of integrated tax paid on goods exported out of India, provided the person in-charge of conveyance carrying the export goods duly files a departure manifest or an export manifest or an export report covering the number and the date of the shipping bills and the applicant files a valid return in Form GSTR - 3B. 3. According to the petitioners, in terms of the proviso to rule 96 (1) (b) of the said Rules, in the event, that there is a mismatch between the data furnished by the exporter of goods in shipping bill and those furnished in the statement of outward supply in Form GSTR - 1, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the petitioners by the department in FORM GST RFD-01 and as such could not respond to the show-cause which has led to passing of the refund rejection order dated 25th September, 2024. He would submit that this Court may be pleased to set aside the same and permit the petitioners to appropriately respond to the show-cause for the same to be processed by the respondents. 7. Mr. Siddiqui, learned senior advocate and Additional Government Pleader appearing on behalf of the State respondents would submit that apart from the communication through the electronic portal as provided in Rule 96 (5A) of the said Rules, there are no other mode of communication specified and as such the system generated refund application was intimated to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms of Rule 96(3), on the receipt of the information regarding furnishing of a valid return in Form GSTR-3B from the common portal, the system designated by the Customs or the proper officer of Customs, as the case may be, is obliged to process the claim of refund in respect of export of goods and an amount equal to the integrated tax paid in respect of each shipping bill or bill of exports are to be electronically credited to the bank account of the applicant mentioned in his registration particulars, and as intimated to the Customs authorities. Since the petitioners claim to have exported the goods along with duty, the petitioners were expecting that upon furnishing of the return filed by the petitioners in Form GSTR-3B, the petitioners' b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , I am of the view that the benefit of doubt should be given to the petitioners, especially when the petitioners may not have got appropriate opportunity to respond to the show cause. 12. Accordingly, on the ground of violation of principle of natural justice the refund rejection order dated 25th September, 2024 is set aside. 13. The petitioners are permitted to respond to the show cause already issued by the respondents within a period of two weeks from date. 14. The proper officer is directed to decide on the application for refund in Form GST RFD-01 within a period of four weeks from the date of filing of such response by the petitioners. 15. With the above observations and directions, the writ petition is disposed of. 16. Urgent Ph ..... X X X X Extracts X X X X X X X X Extracts X X X X
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