IGST refund reconsideration ordered after dispute over alleged duty drawback entry error

IGST refund denial based on an alleged erroneous punching of the duty drawback percentage was not finally upheld, and the refund application was directed to be reconsidered by the designated officer. The petitioners were to be heard in the fresh consideration, and the decision was to be placed on record before the next date, with all contentions kept open.

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Issues: Whether the IGST authorities had jurisdiction to deny refund of IGST on the basis of an alleged erroneous punching of duty drawback percentage, and whether the refund application required fresh consideration by the designated authority.

Outcome: The matter was directed to be considered afresh by the concerned designated officer, with hearing to the petitioners and placement of the decision on record before the next date, while all contentions were kept open.

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