2022 (12) TMI 487

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....emain to be adjudicated in the matter. For the sake of convenience, the said order is extracted hereafter: "1. The petitioner, in the first instance, approached this Court for grant of refund of IGST amounting to Rs.53,97,397/-. Counsel for the petitioner informs us that this refund was sought against 17 shipping bills. 1.1. Admittedly, even according to the counsel for the petitioner, errors had crept in certain shipping bills. 2. We are informed by the counsel for the petitioner that out of the 17 shipping bills, refund has been remitted to the petitioner in respect of 16 shipping bills. 2.1. Thus, according to the counsel for the petitioner, what is outstanding is Rs.3,78,045/- concerning one (1) shipp....

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....ual to Rs.3,78,045/- vis-a-vis one shipping bill. 4. Therefore, counsel for the petitioner says, that there are two outstanding grievances, which remain to be addressed. 4.1 First, interest has not been granted with regard to the 16 shipping bills, in respect of which refund has already been received. 4.2 Second, IGST amounting to Rs. 3,78,045/- along with applicable interest has not been refunded/remitted as yet. 5. Insofar as the second grievance is concerned, Mr Shivashish Karnani, who appears on behalf of the petitioner, does concede, that the aforementioned amount stands scrolled out, which, in effect, stands sanctioned in favour of the petitioner. 5.1 That being said, the amount has not been credited to the petitioner's....

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....s to the various facets which would enable the calculation of the interest. In this behalf, the following details have been furnished to us in a tabular form: Sl.No. Invoice No. IGST paid Shipping bill no. Shipping bill date Export Port Code Reporting error in GSTR-1 Refund Received (yes/no with date) 1 SIL/19-20/001 1,85,669 3536263 16.04.20 19 INDEL4 1. Port Code and Shipping bill details missing; 2. Invoice no. reported as 2 Yes 04/06/2021 2 SIL/19-20/002 3,78,045 3523328 16.04.2019 INNSA1 1. Port Code, Shipping bill details missing; 2. Invoice no. reported as 1 No 3 SIL/19-20/003 28,658 3536428 16.04.20 19 INDEL4 1. Port Code, Shipping bil....

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....bill. Yes 26/07/2021 13 SIL/19- 20/013 3,89,059 7334570 01.10.20 19 INTKD6 Tax Invoice no. is reported instead of commercial invoice no. as mentioned in shipping bill. Yes 28/07/2022 14 SIL/19- 20/014 2,99,473 7334601 01.01.20 19 INTKD6 Tax Invoice no. is reported instead of commercial invoice no. as mentioned in shipping bill. Yes 28/07/202 2 15 SIL/19- 20/015 30,715 7155126 24.09.20 19 INDEL4 Tax Invoice no. is reported instead of commercial invoice no. as mentioned in shipping bill. Yes 23/11/2021 16 SIL/19- 20/016 3,74,182 7327202 01.10.20 19 INDEL4 Tax Invoice no. is reported instead of commercial invoice no. as mentioned in ship....