TaxTMI 
TaxTMI 
2022 (5) TMI 696
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the exports carried out between November 2017 and August 2019, has sought for direction to the respondents to grant immediate refund of Rs.2,48,07,674/- and Rs.6,94,26,908/- in respect of Shipping Bills. The petitioner contends that details of the Shipping Bills are furnished as Annexures- G, M and N. 2. Sri. G. Shivadass, learned Senior counsel for the petitioner, and Sri. Amit A. Deshpande, learned counsel for the respondents, have been heard on the previous occasions. The respondents were called upon to share the reasons for the petitioner's request for refund pending consideration in the light of the petitioner's grievance, which was canvassed in concise by the learned Senior counsel urging that the claim for refund of Rs.2,48,07,67....
X X X X Extracts X X X X
X X X X Extracts X X X X
....c Finance Management System (PFMS) and in the petitioner's Import and Export Code [IEC]. In the case of mismatch in the account details, the Jurisdictional System Manager will have to write to ICEGATE helpdesk for reconciliation and Scroll cancellation as mentioned in the Addendum dated 14.03.2018. In the case of 'SB006M' and 'SBOO6L' errors, the Facility Circular specifically states that an option is now made available for AC (Exports) of ICDs to rectify Gateway EGM errors upon verification of transference copies, the shipping bills and the sailing details and upon satisfaction of the actual export of the goods out of India. It is submitted that this error can be thus resolved. [b] Because the Scroll is not ready: This co....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and insofar as the provisional refund, 90% of the total amount claimed could be granted subject to terms and conditions. The petitioner in all these years has been denied the benefit of both the provisional refund of 90% of the total amount due and the final orders of refund. Therefore, this Court must intervene and direct the respondents to take expedited decision both as regards provisional refund as contemplated under Section 54(6) of CGST Act and also on final orders on the refund of the amount. 7. Sri. Amit A. Deshpande, learned counsel for the respondents, submits that though the effort is to see that there is faceless resolution of all claims for refund, the Officers concerned will have to call for necessary details especially wh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....isional refund or the payment of interest. 10. On a careful consideration of the rival submissions, this Court is of the considered opinion that, keeping open all questions on the mismatches for decision by the Nodal Officer now suggested by Sri. Amit A. Deshpande, the petition must be disposed of directing the aforesaid Nodal Officers to consider the petitioner's request for resolving the mismatch issues. The jurisdiction of the Customs Officers to decide on the claim for provisional refund and payment of interest under the provisions of the CGST Act would be a moot question, as the reasons for mismatches are yet to be resolved pursuant to this Court's order. But, as the provisional refund and payment of interest would be subject to res....