Pending IGST

[SURAJ SHARMA]

Ref : NSA – Shipping bill no 2912034 Dated 16 Feb 2018

Reg : Pending IGST refund ₹ 253338.00

This has refer to the our old IGST refund ₹ 253338.00 has not been process against file shipping bill no 2912034 Dated 16 Feb 2018.

Due to Excess IGST amount is declared i.e. ₹ 2533338.00 instead of 253338.00 in the shipping bill.

We had approach to @JNPT exim department but there in no any solution or no any provision to resolve/clear pending IGST.

You are requested to please advice or solution . So that as we can get pending said refund at earliest.

[YAGAY and SUN]

In our view it is an inadvertent mistake which can be rectified under Section 149 of the Customs Act by showing the copies of Tax Invoice.

[KASTURI SETHI]

Yes.It is rectifiable. I support the views of M/s. Yagay and Sun, Sir.

[YAGAY and SUN]

Also refer JNCH's PN 100/2020 dtd 14-08-2020 in this connection. It may be helpful to get the refund.

 

AI Summary

Section 149 rectification for excess IGST declaration enables correction of shipping bill to process refund. An inadvertent excess IGST declaration on a shipping bill caused a pending refund; the recommended remedy is rectification of the customs declaration by submitting tax invoice copies and following the port authority's procedural guidance to enable processing of the refund.