Can I take IGST Credit on Bill of Entry filled twice for single invoice at two different Port

[NISHANT SHAH]

Dear All,

I have query in respect of IGST Paid by my client on two Bill of Entry filled at two different port on same invoice.

One B/E filled at nhava sheva and second at ahmedabad custom due to mistake on part of our CHA. Now, we paid IGST at both place as required by law for filling B/E at both location. Now, is it advisable to get refund from one custom port where i paid IGST wrongly or can i credit of both from my output gst liability?

I can take refund but it is too time consuming at department level and there are harassment also from custom official also for this since my client faced this issue earlier also at the time of double payment of custom duty by mistake where they have refunded as after 1 year and that too after giving bribe.

Please suggest me better option.

[Alkesh Jani]

Sir,

In my point of view, you should go for cancellation of Bill of Entry where it was wrongly filed and filed for the refund claim at the port under Customs Act.

Regarding difficulties faced, you are requested to file the refund claim and if there is any delay claim for interest or approach the higher authority.

Thanks

[NISHANT SHAH]

Sir, but as I said to you now I can not go for cancellation of B/E because all BCD/IGST paid by my client and refund process is very time consuming. Suggest me best option which is in interest of my client.

[NISHANT SHAH]

Can' I get credit of IGST paid on both BE from my output tax liability??

[KASTURI SETHI]

I support the views of Sh.Alkesh Jani Ji. His reply is 100% correct. You cannot take credit twice in the situation explained.

Now-a-days refund is sanctioned & credited into your bank account speedily provided your docs are in order. The department examines genuineness of docs keeping in frauds detected at large scale.You are to visit jurisdictional office once for submission of original docs.

Govt. has issued instructions for expedious disposal of refund claims. You are to pay humbleness and politeness and NOT bribe. Your problem will be solved.

I often receive such calls of harassment by the Officers of the Department . I advise the callers to be humble and polite. Their problems are solved immediately which have been pending since long.

Even after being humble and polite, if your work is not done then be bold to meet the higher authorities as rightly advised by Sh.Alkesh Jani Ji.

[NISHANT SHAH]

Thanks Sir for your valuable suggestion and guidance.

Thanks both of you.

[KASTURI SETHI]

Dear Querist,

I further advise you sincerely and honestly that TMI site is very much popular in India and abroad (I receive calls from abroad also) and is also being perused by the officers of the Department. I am sure you have followed what I want to say.

[NISHANT SHAH]

Definitely Sir and I consider TMI as best possible suggestive site in any query and I firmly believe in suggestion given by experts. Thanks

[DR.MARIAPPAN GOVINDARAJAN]

This site is for enrichment of knowledge and gives solutions in critical situations

[NISHANT SHAH]

Agree Sir

[Alkesh Jani]

Dear Experts,

I agree with the views of our experts. Sh. Nishant Shahji, the advise give by our expert is in the interest of your client, as while claiming refund at Customs you can also get refund of BCD, IGST and Cess (in short all what is paid).

Thanks

[NISHANT SHAH]

Thanks Alkesh Sir for your warm reply

AI Summary

Duplicate IGST payment cannot be claimed as output credit; refund from customs is the correct remedy.
Duplicate payment of IGST on a single invoice due to two Bills of Entry cannot be claimed twice as input tax credit; the correct remedy is cancellation of the erroneously filed Bill of Entry and filing a refund claim under the Customs Act, submitting original documents to the jurisdictional customs office and pursuing interest or escalation if refunds are delayed.