Court Orders Submission of Revised Refund Request Form & Processing Within Six Weeks

The court directed the petitioner to submit a Revised Refund Request Form within a week, and upon receipt, the first respondent was instructed to process the refund within six weeks. The court emphasized the necessity for the petitioner to adhere to the prescribed procedure for seeking a refund as outlined in the relevant circular.

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Issues:
1. Refund of IGST amount claimed by the petitioner.
2. Alleged technical fault in the computer system causing non-credit of the balance amount.
3. Requirement of submitting a specified Form for seeking refund as per Circular No.40/2018-Customs.

Analysis:
1. The petitioner filed a writ petition seeking a refund of Rs. 1,11,254 claimed through a shipping bill for exporting garments to the UK. The petitioner paid IGST of Rs. 5,81,535.30 at a 5% rate on the consignment value of USD 1,61,649.98. While a portion of the IGST refund was credited to the petitioner's account, a balance of Rs. 1,11,254 remained unpaid by the respondents. The petitioner followed the prescribed procedures by approaching the authorities for the refund.

2. The first respondent contended that the non-credit of the balance amount was due to a technical fault in the computer system. They directed the petitioner to follow the procedure outlined in Circular No.40/2018-Customs, which required the submission of a specified Form for seeking a refund. The respondent maintained that the officers had fulfilled their duties by generating the scroll promptly, and any issues were a result of the technical fault.

3. During the hearing, the petitioner's counsel highlighted the admission by the first respondent regarding the technical fault leading to the non-credit of the balance amount. The petitioner expressed readiness to submit the required Form as per Circular No.40/2018-Customs to claim the refund. The court directed the petitioner to submit a Revised Refund Request Form within a week, and upon receipt, the first respondent was instructed to process the refund within six weeks.

In conclusion, the court disposed of the writ petition, emphasizing the necessity for the petitioner to adhere to the prescribed procedure for seeking a refund, as outlined in the relevant circular.

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