TaxTMI 
TaxTMI 
2019 (11) TMI 819
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....the Respondents : Mr.B.Vijayakarthikeyan ORDER The petitioner exports goods on payment of Integrated Goods and Service Tax and he claims refund of such tax. 2. The petitioner Company exported goods vide 512 invoices through 71 shipping bills and duly paid the IGST of Rs. 94,42,39,026 in terms of the Section 16 (3) of the IGST Act. While so, due to variation of rates in London Metal Exchange, th....
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.... dated 24.10.2018, wherein, it is observed as under:- "4. CBIC has been receiving representations where the refund scroll has been generated for a much lesser IGST amount than what has actually been paid against the exported goods. Broadly, this has happened due to: (a).Error made by the exported / CHA in declaring the IGST paid amount in SB or (b).Cases where Compensation Cess paid amount w....
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.....2018. However, exporters need to be cautious while filing details in Shipping Bill as a similar facility may not be available in future for the same mistake for referred shipping bill. Also, Customs Officers while processing claims using Officer interfacte should exercise due diligence so that mistakes are not repeated again. 6.In order to claim the differential amount, the exporter is requir....
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.... the problem which was faced by the respondents in similar circumstances. When there is no provision in the electronically managed system, they should have visualised the situation prior to its introduction to do away with these anomalies and provided solution to the same. When the issue of refund like the present one was dealt with by the Hon'ble High Court of Gujarat at Ahmedabad in R/Specia....