The petitioner is entitled to refund but petitioner is made to run from pillar to post only because data of IGST refund is not transmitted from GSTN to ICEGATE. That cannot be petitioner's problem and it was the responsibility of respondents and in particular respondent no.6 to ensure that petitioner No.1 got its refund. Respondent shall ensure that the refund is paid to the petitioner together with interest.
Section 16 of IGST Act, 2017 –Refund -- The petitioner prayed for a direction against respondent to refund IGST of Rs. 22,92,587 in respect of export of goods on 28/6/2017 the date when the provisions for refund and calculation of IGST had not been notified. The petitioner submitted that since the indirect tax regime was set to undergo a complete change and since the said Port was also in the process of adopting new system for transition to GST regime, the shipping bill which should have got printed on 28/6/2017 got printed on 1/7/2017. Since GST was applicable with effect from 1/7/2017 and leviable on the export of goods, the shipping bill got printed on 1/7/2017 and levy of IGST albeit with the date of 29/6/2017. As petitioner did not receive the refund of IGST of Rs. 22,92,587/- on or about 16/9/2018 petitioner approached the customs office to check the status of its refund. Petitioner No.1 was informed that unless export data was transmitted from GSTN (GST Network) to ICEGATE, the Customs office would not be in position to process the refund claim. The petitioner filed refund claim on 5/3/2019. Thereafter, he received SCN proposing to reject petitioner’s application for refund. His claim was rejected on the ground that the jurisdiction of refund of the IGST paid on exported goods was with the Customs Department. The court observed that reply of the respondent indicates that petitioner is entitled to refund.
Held that:- The Hon’ble High Court allowed the petition and directed the Respondents to refund within a period of four weeks the IGST of Rs. 22,92,587/- with interest thereon at the statutory rate of interest.
The petitioner is entitled to refund but petitioner is made to run from pillar to post only because data of IGST refund is not transmitted from GSTN to ICEGATE. That cannot be petitioner's problem and it was the responsibility of respondents and in particular respondent no.6 to ensure that petitioner No.1 got its refund. Respondent shall ensure that the refund is paid to the petitioner together with interest.
Section 16 of IGST Act, 2017 –Refund -- The petitioner prayed for a direction against respondent to refund IGST of Rs. 22,92,587 in respect of export of goods on 28/6/2017 the date when the provisions for refund and calculation of IGST had not been notified. The petitioner submitted that since the indirect tax regime was set to undergo a complete change and since the said Port was also in the process of adopting new system for transition to GST regime, the shipping bill which should have got printed on 28/6/2017 got printed on 1/7/2017. Since GST was applicable with effect from 1/7/2017 and leviable on the export of goods, the shipping bill got printed on 1/7/2017 and levy of IGST albeit with the date of 29/6/2017. As petitioner did not receive the refund of IGST of Rs. 22,92,587/- on or about 16/9/2018 petitioner approached the customs office to check the status of its refund. Petitioner No.1 was informed that unless export data was transmitted from GSTN (GST Network) to ICEGATE, the Customs office would not be in position to process the refund claim. The petitioner filed refund claim on 5/3/2019. Thereafter, he received SCN proposing to reject petitioner’s application for refund. His claim was rejected on the ground that the jurisdiction of refund of the IGST paid on exported goods was with the Customs Department. The court observed that reply of the respondent indicates that petitioner is entitled to refund.
Held that:- The Hon’ble High Court allowed the petition and directed the Respondents to refund within a period of four weeks the IGST of Rs. 22,92,587/- with interest thereon at the statutory rate of interest.