IGST refund processing through customs interface upheld, with hearing and time-bound disposal of the claim.

The Kerala High Court directed the competent customs authority to process the petitioner's IGST refund claim in accordance with the existing office interface procedure in ICES, as the authorities stated that later amendments in the GST returns could be handled through that mechanism. It also required the authority to decide the claim after giving the petitioner a reasonable opportunity of being heard and to complete the consequential steps within four weeks of production of a certified copy of the judgment. The decision emphasises adherence to the prescribed refund-processing procedure and timely administrative action on the claim.

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Issues: Whether the petitioner's claim for refund of IGST was to be processed by the competent customs authority in accordance with the office interface procedure and whether the claim should be decided expeditiously after affording a hearing.

Analysis: On the basis of the communications placed before the Court, the authorities stated that the later amendments made in the GST returns containing IGST amounts could be processed through the officer interface already available in ICES. The Court therefore directed the competent authority among respondents 2 to 5 to act on the refund claim in the light of the relevant office letter and to follow the stated procedure. The Court further required that the petitioner be given a reasonable opportunity of being heard and that the consequential steps be completed within four weeks from production of a certified copy of the judgment.

Conclusion: The refund claim was directed to be processed and completed by the competent authority within the time fixed by the Court, in favour of the petitioner.

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