IGST Refund Denied for Manual TR6 Challans: Exporters Blocked from Claiming Duty Refunds Under Section 142(3)

CESTAT dismissed the appeal regarding IGST refund claims for manually paid TR6 challans. The tribunal consistently held that exporters cannot claim refund under Section 142(3) of CGST Act, 2017, for duties paid due to non-fulfillment of export obligations. Despite Supreme Court's acknowledgment of procedural gaps and CBIC's subsequent circular prescribing corrective measures, the existing statutory framework precludes refund entitlement. The decision reaffirms prior judicial precedents, specifically referencing similar rulings in comparable cases, thereby maintaining a strict interpretation of statutory provisions governing import duty and tax credit mechanisms. .....

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