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of <h1>Petitioner Wins IGST Refund Claim, Third Respondent Ordered to Transfer Funds to New Bank Account Within 15 Days Under Section 54</h1> <h3>M/s. Chaizup Beverages L.L.P Versus Directorate General of System and Data Management [ICE-GATE], Assistant Commissioner of Customs, Senior Accounts Officer</h3> M/s. Chaizup Beverages L.L.P Versus Directorate General of System and Data Management [ICE-GATE], Assistant Commissioner of Customs, Senior Accounts ... Issues: Export of goods, refund claim under Section 54 read with Rule 96 of CGST Rules, 2017, change of bank account for refund.Summary:The petitioner exported goods under two shipping bills and claimed a refund u/s 54 read with Rule 96 of CGST Rules, 2017. Initially, the petitioner maintained an account with Federal Bank for refund purposes, but later closed it and opened a new account with IDBI Bank. The petitioner notified this change in the ICEGATE Portal and also raised the issue with CPGRAMS for resolution. Following communication, the third respondent was directed to transfer the IGST refund to the new IDBI Bank account within fifteen days from the date of the court order. The court acknowledged the petitioner's entitlement to the refund and disposed of the Writ Petition with the specified directions, without imposing any costs.
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