2022 (4) TMI 55

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....licant has prayed for the following reliefs:- 24(A) be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the respondents to forthwith grant and release refund of IGST paid on exports made for the month of September 2018 along with statutory interest on such refund. (B) pending notice, admission and final hearing of this petition, be pleased to direct the respondents to forthwith grant and release refund of IGST paid on exports made for the month of September 2018 along with statutory interest on such refund; (C) Ex parte ad interim relief in terms of prayer B may kindly be granted; (D) Such further relief(s) as deemed fit in the facts an....

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....ng bills are themselves to be considered as refund applications for the IGST paid on the exports. The IGST amounts were mentioned in the shipping bills and therefore, the writ-applicant had reasons to believe that the customs authorities would grant refund of the IGST on the basis of the shipping bills. 4. The writ-applicant is here before this Court redressing the grievance that the IGST refund for exports made to Qatar in the month of September 2018 was not processed. It appears that the refund was withheld on account of large difference between the FOB value and the IGST taxable value in the shipping bill. 5. The writ-applicant offered satisfactory explanation to the authorities concerned pointing out that the Circular dated 17.06.....

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...., interest at such rate not exceeding nine per cent. as may be notified by the Government on the recommendations of the Council shall be payable in respect of such refund from the date immediately after the expiry of sixty days from the date of receipt of application till the date of refund. Explanation.--For the purposes of this section, where any order of refund is made by an Appellate Authority, Appellate Tribunal or any court against an order of the proper officer under subsection (5) of section 54, the order passed by the Appellate Authority, Appellate Tribunal or by the court shall be deemed to be an order passed under the said sub-section (5)." 8. We have heard Mr. Uchit Sheth, the learned counsel appearing for the writ-a....