TaxTMI 
TaxTMI 
2022 (12) TMI 487
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....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) shipping bill. 3. Besides this, the counsel for the petitioner also seeks ....
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....tstanding 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 account, as of now. 6. Mr Satish Kumar, learned senior standing counsel, who appears on behalf of the contesting respondents [i....
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....ular 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 bill details Missing; 2. Invoice no. reported as 3 Yes 23/11/2021 4 SIL/19-20/004 7,36,273 3641626 22.04.20 19 INDEL4 1. Port Code and Shipping bill details missing; 2. Invoice no. reported as 4; 3. Date re....
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....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 shipping bill. Yes 22/02/2022 17 SIL/19- 20/017A 7,18,571 7315344 01.10.20 19 INDEL4 Tax Invoice no. is reported instead of commercial invoice no. as mentioned in shipping bill. Yes 04/06/2021 53,97,397 12. As would be evident, the 17 shipping bills concern 2019. 12.1 The Customs Policy Wing made a recommendation, as noted above, on 24.05.2021. 13. In all but one case t....